Form Tpt-1x - Amended Transaction Privilege, Use And Severance Tax Return Page 2
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2DUE DATE
The due date for the transaction privilege tax return is the 20th day of the month following the period in which the tax accrues.
:
The Department of Revenue will consider a return timely if it is postmarked by the 25th day of the month or if it is received by the department
(through the mail or by hand delivery) on or before the business day preceding the last business day of the month. A business day is any
day except Saturday, Sunday or a legal Arizona state holiday.
ANNUAL ESTIMATED TAX PAYMENTS: A business entity which had a tax liability of $100,000 or more during the previous calendar year
or is anticipating that amount for the current calendar year may be required to make an estimated tax payment. The estimated payment is
due on June 20. See instructions on Form TPT-ES for further details.
ACCOUNTING CREDIT: The total amount of accounting credit taken by a business cannot exceed $10,000 for a calendar year. This cap
applies to the combination of businesses that are included in a given income tax return, and not to each account. The accounting credit is
only allowed if the return is filed and paid on time. If the amended return is received after the due date credit increases the tax obligation
you may only claim the credit for the original amount that was paid on time.
Calculate the credit by multiplying the net taxable amount in column 3 by the accounting credit rate in column 6, and enter the result in
column 7. Also, be sure to enter the total accounting credit on line 16 in column 7. Enter this total on line 17 in column 5, as well. This
amount can then be subtracted from the total tax due.
PLEASE NOTE: Your federal taxpayer identification number, (employer identification number or social security number), must be shown on
this form. If this number is not preprinted or is incorrect on the form, please provide the correct number. Paid preparers must also include
their federal identification number. Failure to provide proper identification numbers will result in assessment of penalty.
:
FOR ASSISTANCE, CALL
Phoenix Metropolitan Area (602) 255-2060; Tucson Metropolitan Area (520) 628-6421
For Other areas in Arizona 1-800-843-7196; For the Hearing Impaired - TDD user in Phoenix (602) 542-4021
For Hearing Impaired in Other Arizona areas 1-800-397-0256
SCHEDULE A - DETAILS OF DEDUCTIONS: Enter below the deduction and exclusions you used in computing your Arizona Transaction
Privilege and/or Use Tax. You must keep a detailed record of all deductions and exclusions. Failure to maintain proper documentation and
records required by statute may result in their disallowance. To claim a deduction under solar energy devices, retailers and contractors must
be registered with the Department of Revenue to sell or install this equipment. A separate detail of city records and documentation must be
maintained only when the income, deductions or exemptions are different from the state's
.
TPT TAX
USE TAX
1 Total tax collected or factored (State,county and city) .................................................................
2 Bad Debts ....................................................................................................................................
RETAIL
3 Sales for resale .............................................................................................................................
4 Retail repair or installation labor ....................................................................................................
5 Discounts and refunds ..................................................................................................................
6 Sales to qualified hospitals, health care, rehabilitation facilities, and community health centers ..
7 Sales of gasoline and use fuel ......................................................................................................
8 Sales of exempt machinery & equipment ......................................................................................
SALES TO U.S. GOVERNMENT
9 By retailer 50% deductible transaction privilege tax, 100% deductible use tax .............................
10 By manufacturer and repairer (100% deductible) ..........................................................................
11 Government overhead allocation (Eff 7/1/95) ................................................................................
OUT-OF-STATE SALES
12 Sales in interstate commerce ........................................................................................................
13 Sales to nonresidents for use out-of-state when vendor ships or delivers
out-of-state ...................................................................................................................................
CONTRACTING
14 Land (fair market value) (prime contractors only) ..........................................................................
15 35% reduction of gross receipts after land deduction (prime contractors only) .............................
16 Exempt sub-contracting income ....................................................................................................
OTHER DEDUCTIONS
17 Exempt retail food sales ................................................................................................................
18 Exempt prescription drugs ............................................................................................................
19 Exempt solar energy devices (registration required) ....................................................................
20 Other (explain)
.....
Total deductions
21
.....................................................................................................................
IN UNITS
gallons
22 Municipal Water ......................................................................
gallons
23 Jet Fuel Tax ............................................................................
contracts
24 Rental Car Surcharge ...................................................................
25 Timbering - Ponderosa Pine ...................................................
thousand board feet
26 Timbering - Other ....................................................................
thousand board feet
ADOR 64-1049 (3/96)
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