State guide

Arizona sales tax rate and guide (2026)

Last updated Checked monthly

Arizona’s state sales tax rate is 5.6%. Local taxes add up to 5.5% more, so the rate you charge runs from 7.6% to 11.1%, depending on where you deliver.

Calculated by the Sales Tax APIThe same engine Zamp customers use.

Arizona state rate

5.6%

State 5.6%Local up to 5.5%

Combined rate
7.6% to 11.1%
Most common
9.1%8 of 60 cities
Remote sellers collect after
$100,000in sales a year
Calculate tax on a sale

Arizona sales tax calculator

Choose a city or enter an address.

Delivered to a Arizona city
Sales tax$9.10on $100.00 · total $109.10
Taxable9.1% combined rate
  • ArizonaState · 5.6%$5.60
  • Maricopa CountyCounty · 0.7%$0.70
  • PhoenixCity · 2.8%$2.80

General merchandise delivered to Phoenix, AZ 85013.

Charging this at checkout? Zamp calculates it on every order and files the returns.

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Arizona sales tax at a glance

Rates

State rate
5.6%
Local rates
Up to 5.5%
Combined rates
7.6% to 11.1%
Most common
9.1%, in 8 of 60 cities

Selling into Arizona

Economic nexus
$100,000 in sales a year
Sourcing
Origin-based for sellers inside Arizona, destination-based for remote sellers. Arizona’s tax is a transaction privilege tax on the seller; cities and counties add their own.
SaaS
Taxable
Shipping
Not taxable

Registering and filing

Filing portal
AZTaxes
Returns due
The 20th of the following month
Filing schedule
Monthly, quarterly or annual

Sales tax rates in Arizona’s largest cities

All 60 cities
Sales tax rates in the largest Arizona cities
CityCountyBreakdownRate
PhoenixMaricopa CountyState 5.6%Maricopa County 0.7%Phoenix 2.8%9.1%
TucsonPima CountyState 5.6%Pima County 0.5%Tucson 2.6%8.7%
MesaMaricopa CountyState 5.6%Maricopa County 0.7%Mesa 2%8.3%
GilbertMaricopa CountyState 5.6%Maricopa County 0.7%Gilbert 2%8.3%
ChandlerMaricopa CountyState 5.6%Maricopa County 0.7%Chandler 1.5%7.8%
GlendaleMaricopa CountyState 5.6%Maricopa County 0.7%Glendale 2.9%9.2%
ScottsdaleMaricopa CountyState 5.6%Maricopa County 0.7%Scottsdale 1.7%8%
PeoriaMaricopa CountyState 5.6%Maricopa County 0.7%Peoria 1.8%8.1%
TempeMaricopa CountyState 5.6%Maricopa County 0.7%Tempe 1.8%8.1%
SurpriseMaricopa CountyState 5.6%Maricopa County 0.7%Surprise 2.8%9.1%
GoodyearMaricopa CountyState 5.6%Maricopa County 0.7%Goodyear 2.5%8.8%
BuckeyeMaricopa CountyState 5.6%Maricopa County 0.7%Buckeye 3%9.3%
YumaYuma CountyState 5.6%Yuma County 1.112%Yuma 1.7%8.412%
AvondaleMaricopa CountyState 5.6%Maricopa County 0.7%Avondale 2.5%8.8%
Queen CreekMaricopa CountyState 5.6%Maricopa County 0.7%Queen Creek 2.25%8.55%
FlagstaffCoconino CountyState 5.6%Coconino County 1.3%Flagstaff 2.486%9.386%
MaricopaPinal CountyState 5.6%Pinal County 1.1%Maricopa 2.5%9.2%
Casa GrandePinal CountyState 5.6%Pinal County 1.1%Casa Grande 2%8.7%
MaranaPima CountyState 5.6%Pima County 0.5%Marana 2.5%8.6%
Lake Havasu CityMohave CountyState 5.6%Lake Havasu 2%7.6%
Prescott ValleyYavapai CountyState 5.6%Yavapai County 0.75%Prescott Valley 2.83%9.18%
Oro ValleyPima CountyState 5.6%Pima County 0.5%Oro Valley 2.5%8.6%
PrescottYavapai CountyState 5.6%Yavapai County 0.75%Prescott 2.95%9.3%
Sierra VistaCochise CountyState 5.6%Cochise County 1%Sierra Vista 1.95%8.55%

What’s taxable in Arizona?

The tax on a $100 sale in Phoenix.

Everyday goods

  • General merchandiseTaxable$9.10
  • ClothingTaxable$9.10
  • Clothing accessoriesTaxable$9.10
  • Personal care productsTaxable$9.10
  • Feminine hygiene productsTaxable$9.10
  • Children’s diapersTaxable$9.10
  • Pet foodTaxable$9.10

Food and drink

  • Groceries (food for home)Exempt$0
  • Prepared foodTaxable$9.10
  • CandyExempt$0
  • Snack foodExempt$0
  • Soft drinksExempt$0
  • Bottled waterExempt$0
  • Juice (70–99% juice)Exempt$0
  • Dietary supplementsTaxable$9.10

Health

  • Prescription drugsExempt$0
  • Over-the-counter drugsTaxable$9.10

Software and digital

  • SaaS (consumer)Taxable$9.10
  • SaaS (business)Taxable$9.10
  • AI softwareTaxable$9.10
  • Downloaded softwareTaxable$9.10
  • Digital productsTaxable$9.10
  • eBooksTaxable$9.10
  • Streaming subscriptionsTaxable$9.10
  • Data processingExempt$0

Services

  • General servicesExempt$0
  • Repair of goodsExempt$0
  • InstallationExempt$0
  • Optional warrantiesExempt$0

How Arizona rates vary

Every sale pays the 5.6% state rate. Cities, counties and special districts add up to 5.5% more, so the rate depends on the delivery address.

Arizona rate changes since 2023

13cities changed their rate
12went up
1went down
47didn’t change
Arizona cities whose sales tax rate changed since 2023
City2023TodayChangeChanged in
Florence8.7%10.2%↑ 1.5%2026
Payson9.48%10.48%↑ 1%2024
Prescott8.35%9.3%↑ 0.95%2025
Surprise8.5%9.1%↑ 0.6%2025
Phoenix8.6%9.1%↑ 0.5%2025
Gilbert7.8%8.3%↑ 0.5%2025
Maricopa8.7%9.2%↑ 0.5%2026
Sierra Vista8.05%8.55%↑ 0.5%2024
Benson9.6%10.1%↑ 0.5%2024
Kingman8.1%8.6%↑ 0.5%2026
Douglas9.9%10.4%↑ 0.5%2024
Flagstaff9.181%9.386%↑ 0.205%2025
Scottsdale8.05%8%↓ 0.05%2025

Arizona sales tax due dates for 2026

Returns are due the 20th of the month after each period. A due date on a weekend or holiday moves to the next business day.

Monthly
PeriodDue
January 2026February 20
February 2026March 20
March 2026April 20
April 2026May 20
May 2026June 22
June 2026July 20
July 2026August 20
August 2026September 21
September 2026October 20
October 2026November 20
November 2026December 21
December 2026January 20 2027
Quarterly
PeriodDue
Q1 (January–March) 2026April 20
Q2 (April–June) 2026July 20
Q3 (July–September) 2026October 20
Q4 (October–December) 2026January 20 2027
Annual
PeriodDue
2026January 20 2027

Never miss a Arizona due date.

Zamp files and pays every Arizona return on time and answers the state’s notices. You approve; we handle the rest.

Arizona sales tax guide

Nexus, registration, collecting and filing.

Arizona’s Transaction Privilege Tax (TPT), often called sales tax, is a tax imposed on businesses for the privilege of operating in the state.

Navigating the TPT is tricky, as there are several Arizona-specific rules you need to know.

This Arizona sales tax guide will simplify the process, show you how to calculate TPT for different cities and counties, and check if you should collect it.

We’ll also share a reliable solution for streamlined sales tax management that keeps your business compliant across the United States.

Collecting Arizona TPT from Customers

Here’s what you need to know about collecting sales tax in Arizona:

Do I Have to Collect Arizona TPT from Customers?

Any business with a physical presence and other nexus connections must collect TPT or sales tax in Arizona.

Zamp Tip

From September 2024, business owners under 19 don’t need a TPT license if their business generates less than $10,000 in gross income annually.

What Creates Sales Tax Nexus in Arizona?

You have a sales tax nexus in Arizona if you meet any of the following factors:

  • Physical nexus: Businesses that own or lease real or personal property in Arizona, such as offices, inventories, and more.
  • Employees: Businesses with independent contractors, employees, or other non-employee representatives who conduct business activities on behalf of the company in the state.
  • Economic nexus: Marketplace facilitators and remote sellers who make more than $100,000 in the state.
  • Delivery of taxable goods and services: Businesses who deliver merchandise into Arizona on vehicles owned or leased by the taxpayer.

Learn more about sales tax nexus and when you’re required to collect sales tax.

Do I Have to Collect TPT from Arizona Customers if I Sell on Amazon, Walmart, eBay, or Etsy?

No.

Arizona has a marketplace facilitator law, requiring platforms like Etsy or Amazon to collect sales tax of third-party sellers on their platforms. However, if a marketplace facilitator’s sales don’t exceed $100,000, they don’t have to register, collect, or remit Arizona sales tax.

Zamp Tip

You need to collect sales tax on your other non-marketplace Arizona sales if you still meet the state’s other sales tax nexus rules.

Taxable Products in Arizona

Arizona imposes sales tax on most tangible personal property and services, including clothing and SaaS products.

Here’s a detailed run-down of the items taxed in Arizona.

Are Groceries Taxable in Arizona?

Grocery items, like food products intended for human consumption, such as butter and meat, are generally exempt from the state’s transaction privilege tax.

Is Clothing Taxable in Arizona?

Yes, clothing is subject to sales tax in Arizona.

Are Digital Products taxable in Arizona?

Yes, digital products are taxed in Arizona.

Is Software-as-a-Service (SaaS) taxable in Arizona?

Yes. SaaS is taxable in Arizona since the state considers the provision of cloud-hosted software to be a lease of software, which is a taxable transaction.

Are Services Taxable in Arizona?

Professional or personal services are not subject to sales tax if the sale of tangible personal property is a small part of what the service provides. The state also doesn’t tax services offered along with the sale of taxable goods in stores.

Tax-Exempt Items

Some items that are tax-exempt in Arizona are:

  • Mining and metallurgical supplies.
  • Natural gas or liquefied petroleum gas used to propel a motor vehicle.
  • Drugs and medical oxygen, including delivery hose, mask or tent, regulator and tank, if prescribed by a member of the medical, dental, or veterinarian profession.
  • Livestock and poultry sold to persons engaging in farming, ranching, or producing livestock or poultry.
  • Textbooks, sold by a bookstore, required by any state university or community college.

How to Register for an Arizona TPT License

To register for a TPT license, you can :

Arizona Department of Revenue

PO Box 29032

Phoenix, AZ 85038-9032

  • Deliver the filled-out JT-1 form in person to any of the addresses listed on this ADOR Website.

Learn how to register for a seller’s permit in every US state.

Do I Need an Arizona TPT License if I’m Only a Wholesaler?

Yes, you need a state TPT license even if you’re a wholesaler.

Do I Need an Arizona Seller’s Permit if I Only Sell Temporarily in the State?

Yes. Even if you’re hosting or participating in a special event, swap meet, or an arts and crafts show in Arizona, you should apply for a TPT license.

How to Collect TPT in Arizona

Arizona uses destination-based sales tax sourcing for businesses located outside the state. This means that if you sell to a customer in Arizona from another state, you must apply the sales tax rate based on the buyer’s shipping address.

Meanwhile, if your business is located in Arizona, the sales tax applies origin-based sourcing rules. This means that to sell taxable goods to Arizona residents from within the state, you must collect the sales tax rate of your business’s address.

Should You Collect TPT on Shipping Charges in Arizona?

No, separately stated delivery charges for delivery from the retailer’s location to the purchaser’s location are exempt from TPT.

How to File and Pay TPT in Arizona

There are multiple ways to file and pay Arizona transaction privilege tax:

Arizona Department of Revenue

P.O. Box 29010

Phoenix, AZ 85038

  • Let Zamp handle your Arizona sales tax filing and remittance so you won’t ever have to deal with a sales tax return!

Explore how you can file and pay sales tax in other US states.

All 60 Arizona cities

A

B

  • Benson10.1%
  • Buckeye9.3%
  • Bullhead City7.6%

C

D

E

F

G

H

K

  • Kingman8.6%

L

M

N

O

  • Oro Valley8.6%

P

Q

  • Queen Creek8.55%

S

T

W

Y

Other Arizona calculators

Arizona sales tax questions.

Still have questions? Call us at 1-866-438-9267 or email us at support@zamp.com.

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What is the sales tax rate in Arizona?

The Arizona state sales tax rate is 5.6%. Cities, counties and special districts add up to 5.5% more in the 60 cities we checked, so the combined rate runs from 7.6% to 11.1%. The most common combined rate is 9.1%.

What is the sales tax rate in Phoenix, Tucson, Mesa and Gilbert?

Phoenix: 9.1%. Tucson: 8.7%. Mesa: 8.3%. Gilbert: 8.3%. Rates can differ by street address inside a city, so check the exact address with the calculator.

Do I have to collect Arizona sales tax if my business is in another state?

Yes, once your sales into Arizona pass $100,000 in the previous or current calendar year (economic nexus), or if you have a physical presence there, such as staff, inventory or an office. You then register with the Arizona Department of Revenue, collect tax on taxable sales to Arizona buyers and file returns.

Is SaaS taxable in Arizona?

Yes. Software as a service is taxed in full in Arizona.

Are groceries and clothing taxed in Arizona?

Groceries (food for home) are exempt in Arizona. Clothing is taxable. Prepared food, candy and soft drinks follow their own rules; the table above shows each category.

Is shipping taxable in Arizona?

No. Separately stated shipping charges aren’t taxed in Arizona.

Has the Arizona sales tax rate changed recently?

The state rate hasn’t changed, but 13 of the 60 cities we checked have a different combined rate than in July 2023, including Phoenix (8.6% to 9.1%), Gilbert (7.8% to 8.3%), Scottsdale (8.05% to 8%).

Which rate do I charge: my location or my customer’s?

Origin-based for sellers inside Arizona, destination-based for remote sellers. Arizona’s tax is a transaction privilege tax on the seller; cities and counties add their own. A seller based in Arizona charges the rate where the sale is made for most in-state sales; a remote seller charges the rate at the buyer’s address.

What is use tax?

Use tax applies to items purchased or rented for use in the city when no TPT was paid at the time of purchase. Use tax rates are the same as the sales tax / TPT.

I didn’t collect any Arizona TPT during this period. Do I still need to file a return?

Yes.

Even if you didn’t collect any sales tax during the taxable period, you can mark the box “no gross receipts” and submit the reporting form.

What is the penalty for filing and/or paying Arizona TPT late?

If a return is filed late, a penalty of 4.5% of the tax owed is charged for each month (or part of a month) the return is overdue. The minimum penalty amount is $25 but can go up to 25% of the tax due or $100 per return, whichever is higher.

If you pay late, a penalty of 0.5% of the tax owed is added for each month (or part of a month) the payment is late — to a maximum of 10%.

Can I amend an Arizona TPT return?

Fill out the TPT-2 and TPT-EZ forms to amend a return and check the box labeled “Amended Return” in Part I under Taxpayer Information. This lets you update any return from a previous reporting period.

How often do I need to file and pay TPT in Arizona?

Here’s how your annual tax liability determines your filing and paying frequency:

  • Yearly: Less than $2,000
  • Quarterly: $2,000 to $8,000
  • Monthly: More than $8,000

Sources. Arizona Department of Revenue · AZTaxes · Zamp Sales Tax API · U.S. Census Bureau. Rates are checked monthly and are for information, not tax advice.

Sell into Arizona? Let Zamp handle it.

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