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Phone: 602.256.7700
Fax: 602.256.7744
2 N. Central Ave., Suite 2500
Phoenix, AZ 85004
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Transaction Privilege Tax
Arizona does not have a traditional sales tax imposed on the purchaser of goods. Instead, the tax is levied directly on the seller or vendor for the privilege of engaging in business within Arizona. Whether the seller includes the tax in the purchase price or absorbs the tax, the seller is responsible for remitting the entire amount of the tax to the state and/or local taxing jurisdiction. The tax is applied to gross proceeds of sales or gross income derived from a taxable business.
Local Sales Tax Rates
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City |
Tax Rate |
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City |
Tax Rate |
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Apache Junction |
2.2% |
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Peoria |
1.8% |
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Avondale |
2.5% |
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Phoenix |
2.0% |
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Buckeye |
2.0% |
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Queen Creek |
2.25% |
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Chandler |
1.5% |
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Scottsdale |
1.65% |
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Fountain Hills |
2.6% |
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Surprise |
2.2% |
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Gilbert |
1.5% |
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Tempe |
1.8% |
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Glendale |
2.2% |
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Tolleson |
2.5% |
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Goodyear |
2.5% |
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Wickenburg |
2.2% |
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Maricopa |
2.0% |
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Maricopa County |
0.7% |
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Mesa |
1.75% |
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State of Arizona |
6.6% |
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Source: Arizona Department of Revenue, 2010; The respective city departments of finance, 2010. |
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