Two-Tier Sales and Use Tax in Arizona
- Apr 15, 2016 | Gail Cole
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.
Simplify sales and use tax compliance in all states with sales tax software (SaaS). Learn how it works.