Transaction Privilege / Use Tax

The Arizona transaction privilege tax is commonly referred to as a sales tax. Yet, the tax is on the privilege of doing business in Arizona and is not a true sales tax. Although the transaction privilege tax is usually passed on to the consumer, it is actually a tax on the vendor.

Arizona transaction privilege taxes are imposed on persons engaged in certain business classifications, including retail sales. What this means is that various business activities are subject to state, county and/or city transaction privilege tax.

If you or your business has been selected for a transaction or use tax audit, call Tax Litigation Attorney, Otto S. Shill, III.

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