Arizona Form 140a Instruction - Resident Personal Income Tax Return

Form 140A

Line 30 - Unpaid Arizona Use Tax

Example:

Rita lives in Phoenix and she orders a new

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



Prescription drugs

Add lines 29 and 30. Enter the result.



Prescription eyeglasses

Totaling Payments and Credits



Contact lenses



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

collect tax, this puts in-state sellers at a disadvantage. The

-- e-File and e-Pay in a single

e-File Refunds within 7

use tax puts all retailers on a level playing field.

step

to 10 days*

What if I Have Already Paid Tax on My Out-of-State

CONVENIENT

Purchase?

-- You choose the payment

-- No extra trips to the bank

date*

If you have paid sales tax to another state on the purchase,

or if you have already paid your Arizona use tax, then you

SECURE

should enter “0” on line 30.

Use Tax Worksheet

AYMENT DATE CANNOT BE LATER THAN THE

VERAGE REFUND TAKES LESS THAN

DAYS

PRIL DEADLINE

Complete the following worksheet to figure your unpaid use tax.

Line 33 - 2011 Arizona Extension Payment

Use Tax Worksheet

(Form 204)

1. Taxable Purchases

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

made using

Multiply line 1 by the decimal on line 2.

Line 34 - Increased Excise Tax Credit

Enter the result here.

You may take this credit if you meet all of the following:

4. Round the amount on line 3 to the nearest

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,

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.

If you are married filing a joint return, or a head of household,

The following example shows how to complete the

you may take this credit if the amount on Form 140A, page 1,

worksheet.

Arizona Form 140a Instruction - Resident Personal Income Tax Return - 2011 Page 9

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