Arizona Form 140a - Resident Personal Income Tax Return (Short Form) - 2011 Page 22
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33Form 140A
Example:
Rita lives in Phoenix and she orders a new
Line 30 - Unpaid Arizona Use Tax
bedspread from the Out-of-State Catalog Store based in New
Use line 30 to report any use tax that you owe from out-of-
York. The price is $125. The Catalog Store collects no tax.
state purchases that you made in 2011. Enter an amount on
Rita must pay Arizona use tax on this purchase. Rita will
line 30 to report your use tax only if all of the following
complete the worksheet as follows:
apply.
Use Tax Worksheet - Example
1. The items you bought were not for business
purposes.
1. Taxable Purchases
$125.00
2. You stored, used or consumed the item in Arizona.
2. Arizona use tax rate
.066
3. You are not a registered retailer.
3. Multiply line 1 by the decimal on line 2.
8.25
For example, you may have bought goods from a catalogue
Enter the result here.
or from the Internet. You may have purchased items costing
4. Round the amount on line 3 to the nearest
more than $200, while traveling outside of the U.S. If you
whole dollar. If 50 cents or more, round
made any out-of-state purchase during 2011 and paid no
up to the next dollar; if less than 50
sales tax on that purchase, you must complete the use tax
cents, round down.
Also enter this
$8.00
worksheet. You should keep your receipts or invoices for
amount on Form 140A, page 1, line 30.
your out-of-state purchases.
In this example, Rita will enter $8 on Form
Some items are exempt from use tax. For example, you do
140A, page 1, line 30.
not have to pay use tax on any of the following items:
Line 31 - Balance of Tax
x
Prescription drugs
Add lines 29 and 30. Enter the result.
x
Prescription eyeglasses
Totaling Payments and Credits
x
Contact lenses
x
Hearing aids
Line 32 - Arizona Income Tax Withheld
Other items may also be exempt from use tax. To find out
Enter the Arizona income tax withheld shown on the Form(s) W-2
more about use tax and items exempt from use tax, see our
from your employer. Attach the Form(s) W-2 after the last
brochure, Pub 610, Use Tax. To see this brochure, visit our
page of your return.
web site at and click on publications.
NOTE: You should receive your Form(s) W-2 no later than
If you did not make any out-of-state purchases during 2011,
January 31. If you did not receive a Form W-2 or you think
you do not owe any use tax. In this case, enter “0” on line 30.
your Form W-2 is wrong, contact your employer.
Arizona’s Use Tax
Arizona’s use tax has been part of our tax laws since 1955.
Every state with a sales tax also has a use tax. When
DIRECT DEPOSIT
DIRECT PAYMENT
Arizona shoppers buy from out-of-state sellers who do not
FAST
FAST
collect tax, this puts in-state sellers at a disadvantage. The
-- e-File and e-Pay in a single step
-- e-File Refunds within 7 to 10 days*
use tax puts all retailers on a level playing field.
CONVENIENT
CONVENIENT
-- No extra trips to the bank
-- You choose the payment date*
What if I Have Already Paid Tax on My Out-of-State
SECURE
Purchase?
SECURE
-- Payment data is safeguarded
-- Payment data is safeguarded
If you have paid sales tax to another state on the purchase,
along with other tax information
along with other tax information
or if you have already paid your Arizona use tax, then you
should enter “0” on line 30.
Use Tax Worksheet
*P
AYMENT DATE CANNOT BE LATER THAN
*A
7
VERAGE REFUND TAKES LESS THAN
DAYS
A
.
THE
PRIL DEADLINE
Complete the following worksheet to figure your unpaid use tax.
Use Tax Worksheet
Line 33 - 2011 Arizona Extension Payment
1. Taxable Purchases
(Form 204)
Use this line to report the payment you sent with your
2. Arizona use tax rate
.066
extension request, or the electronic extension payment you
3.
Multiply line 1 by the decimal on line 2.
made using
Enter the result here.
Line 34 - Increased Excise Tax Credit
4. Round the amount on line 3 to the nearest
You may take this credit if you meet all of the following:
whole dollar. If 50 cents or more, round
1. You meet the income threshold for your filing status.
up to the next dollar; if less than 50 cents,
2.
You are not claimed as a dependent by any other taxpayer.
round down. Also enter this amount on
3. You were not sentenced for at least 60 days of 2011 to a
Form 140A, page 1, line 30.
county, state or federal prison.
The following example shows how to complete the
If you are married filing a joint return, or a head of household,
worksheet.
you may take this credit if the amount on Form 140A, page 1,
9
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