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Two-Tier Sales and Use Tax in Arizona


 Tiered cake is tastier than tiered taxes.

A two-tier tax rate will take effect in San Luis, Arizona, on June 1, 2016. Under a tiered tax system, a different rate applies to single-item sales above a certain amount.

In the City of San Luis, two-tiered tax kicks in when gross receipts from the sale of a single item of tangible personal property exceed $2,500:

  • The first $2,500 is taxed at 4% and reported under Business Code SU 017.
  • Any amount exceeding $2,500 is taxed at 1.5% and reported under Business Code SU 467.

Additional information.

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.