Arizona Department Of Revenue - Instructions For Transaction Privilege, Use, And Severance Tax Return (Tpt-Ez)
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4GENERAL INSTRUCTIONS
Transaction Privilege, Use, and Severance Tax Return (TPT‑EZ)
ARIZONA DEPARTMENT OF REVENUE
Online Filing
For further detailed instructions, please refer to the TPT-2
instructions.
Go to
If you have more than one
Online Filing:
The Arizona Department of Revenue’s online taxpayer service center website is
location, you are required to
.
It provides taxpayers with the ability to file their TPT tax
file electronically.
returns, pay taxes, conduct other transactions, and review tax account information.
Enroll your business at . For taxpayers who file and pay taxes
Mailing Address
electronically, the Department must receive the tax return and payment on or before
the last business day of the month; therefore, this transaction must be completed
Arizona Department of Revenue
before 5:00 p.m. MST (Mountain Standard Time) on the preceding business day. If
PO Box 29010
you have more than one location, you are required to file electronically.
Phoenix, AZ 85038‑9010
Who Must File:
Form TPT-EZ is for filing periods beginning on or after June 1, 2016. Businesses
If you are mailing your Transaction
with income subject to transaction privilege tax, county excise tax, use or severance
Privilege Tax Return, it must be received
tax must file a transaction privilege tax return even if there is no tax liability due for
by the second to the last business day of
the tax period. City tax for all cities is also reported on Form TPT‑EZ. Table II of the
the month.
TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES lists the tax rates
which are available on the Department’s website ( ).
Customer Service
Due Date for TPT-EZ:
Center Locations
Arizona Revised Statutes (A.R.S.) § 42‑5014 states that Form TPT‑EZ is due on
8:00 a.m. ‑ 5:00 p.m.
the 20
day of the month following the month (or other reporting period) in which the
th
Monday through Friday
tax is collected or accrued. However, for taxpayers that file by mail or in person, the
return and payment will be considered to be filed timely if received by the Department
(Except legal Arizona state holidays)
on or before the second to the last business day of the month. A business day is any
Phoenix Office
day except Saturday, Sunday, or a legal Arizona state holiday. For electronically filed
returns, see “Online Filing” above.
1600 West Monroe
Phoenix, AZ 85007
Penalties:
Any return that is not filed timely is subject to a late filing penalty. The late file
Mesa Office
penalty, imposed by A.R.S. § 42‑1125(A), as qualified by A.R.S. § 42‑5014(E), is four
1840 S. Mesa Dr., Bldg. #1352
and one‑half percent. A late payment penalty, imposed by A.R.S. § 42‑1125(D), is
assessed when the tax due for the return is not paid by the due date. The late
Mesa, AZ 85210
payment penalty is one‑half of one percent. Other penalties may apply as provided
(This office does not handle billing or
in A.R.S. § 42‑1125. Penalties and interest are assessed based on the statutory due
account disputes)
date of the 20
day of the month.
th
Tucson Office
Amended Returns:
400 West Congress
Form TPT‑EZ must also be used to amend original returns that were previously filed
Tucson, AZ 85701
for any reporting periods. To amend a previously filed Form TPT‑EZ, check the
“AMENDED RETURN” box under TAXPAYER INFORMATION section. Complete
the return with the corrected numbers only. Do not use negative numbers and do
Form TPT-EZ and related tax forms are
not submit a return with negative numbers to amend a prior period. Include all
available at all Customer Service Centers or
lines that were present on the original return, even if there are no changes to some
on the Department’s website.
lines.
Customer Service
Amended Return Due Date:
Telephone Numbers
An amended return that results in a refund or credit, must be filed within four years of
the due date of the original return or four years from the date the original return was
8:00 a.m. ‑ 5:00 p.m.
filed, whichever date is later. A taxpayer may not use an amended return to change
a payment of estimated tax or to change the application of a claimed estimated tax
Monday through Friday
payment.
(Except legal Arizona state holidays)
NOTE: If the Transaction Privilege Tax liability is increased, the accounting credit
Phoenix Area
is limited to the previous amount claimed on the original return. In addition, if an
(602) 255‑3381
estimated tax payment was claimed on the original return, do not restate the payment.
Within Arizona
Tax Rate Tables and Deduction Codes can be found at azdor.gov.
1 (800) 352‑4090
Page 1
ADOR 11263 (11/16)
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