Rate structure
Arizona's state rate is 5.6%; the combined state + local rate ranges from 5.6–11.2%. Sourcing: Origin (in-state) / Destination (remote).
COMPONENTRATENOTES
State rate5.6%AZTaxes general statewide rate
Local taxes5.6–11.2%Transaction Privilege Tax (TPT): state 5.6% + county + city, all reported by region code on one TPT-2 return.
ReturnTPT-2TPT-2 (Transaction Privilege Tax, business code 605)
Economic nexus threshold
You must register and collect once your Arizona sales reach $100,000, measured over the previous or current calendar year. There is no transaction-count threshold. Threshold stepped down to $100k from 2021. MKT: Marketplace sales excluded from the remote-seller threshold. Sales made through a marketplace facilitator do not count toward the remote seller's threshold — only your direct sales do.
Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Arizona as Approaching or Exceeded on your Nexus page —
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Filing frequency
AZTaxes assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Arizona: Monthly · Quarterly · Annual.
Due dates
Returns are due on the 20th of the month following the period (e-file grace to the last business day). When the due date falls on a weekend or holiday it moves to the next business day.
Late filing: 4.5% per month late filing (max 25%) plus 0.5% per month late payment.
Marketplace facilitator rules
Since October 2019, marketplace facilitators (Amazon, eBay, Walmart, Etsy, TikTok Shop) collect and remit Arizona tax on your marketplace sales. How Arizona treats them:
Who collects?Facilitatoron marketplace orders; you collect on direct Shopify store orders (not TikTok / Facebook & Instagram orders routed through Shopify), WooCommerce, or your own site.
Count toward nexus?Noonly your direct sales are tested against the remote-seller threshold.
Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).
How reported?Not reportedNot included on the remote seller's TPT return — the facilitator reports them.
Direct salesYou collectdirect Shopify store orders, WooCommerce, your own site, invoices — you collect and remit on your return.
Important: ADOR: sales made through a marketplace facilitator are not included in the remote seller's threshold calculation.
Filing portal & AutoFile
Arizona returns are filed through aztaxes.gov. Login verification: No verification code. SalesTax50 AutoFile prepares the TPT-2 from your imported sales — you review and approve every return before it is submitted.
FAQ
Do I need a Arizona permit if I only sell on Amazon?
If you exceed the $100,000 threshold with your direct (non-marketplace) sales or have physical presence (including inventory in Arizona warehouses), yes — you must register even though Amazon collects for you.
What if I sell on Shopify and TikTok Shop?
TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your AZTaxes return — SalesTax50 separates them automatically.
What about WooCommerce and Etsy?
Same split: Etsy collects as a marketplace facilitator; WooCommerce is your own store, so you collect on WooCommerce orders. Connect both and SalesTax50 keeps the marketplace and direct streams separate on your AZTaxes return.
Does SalesTax50 file Arizona returns automatically?
Yes — AutoFile prepares your TPT-2 from imported sales; you approve every return before it is submitted, and setting up your existing Arizona permit is included at no extra charge.
Is Arizona a sales tax?
Technically a Transaction Privilege Tax on the seller, but for e-commerce it works like a destination sales tax with a 1.2% e-file accounting credit when filed on time.
Let AutoFile handle your Arizona returns
Prepared and checked for you — you approve before anything is filed.
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