Instructions For Arizona Form 140x - Individual Amended Return Page 5
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10Form 140X
Line 34 -
Use Tax Worksheet
Complete the following worksheet to figure your unpaid use
Subtract lines 31 and 32 from line 30. Enter the result.
tax.
Line 35 - Clean Elections Fund Tax Credit
Use Tax Worksheet
Enter the amount of Clean Elections Fund tax credit you are
claiming on this amended return.
1. Taxable Purchases made during the taxable
year you are amending.
If this is the first time you are claiming this credit for the tax
year, use the worksheet from the Form 140, 140A, 140EZ,
2. Arizona use tax rate (From the Use Tax
140PY, or 140NR instructions to figure your credit.
Rate Chart).
NOTE: Amounts of tax designated to the Clean Elections
3. Multiply line 1 by the decimal on line 2.
Fund by means of the Clean Elections Fund check box do not
Enter the result here.
qualify for the credit. Do not include those amounts here.
4. Round the amount on line 3 to the nearest
whole dollar. If 50 cents or more, round up
Line 36 - Balance of Income Tax
to the next dollar; if less than 50 cents,
Subtract line 35 from line 34. Enter the result. If line 35 is
round down. Also enter this amount on
more than line 34, enter zero.
Form 140X, page 1, line 37.
Line 37 - Unpaid Arizona Use Tax
Use Tax Rates
Enter the correct amount of any use tax that you owe from out-of-
Year
Rate
state purchases that you made during the year you are amending.
Enter an amount on line 37 to report your use tax only if all
2007
.056
of the following apply.
1. The items you bought were not for business purposes.
2008
.056
2. You stored, used or consumed the item in Arizona.
2009
.056
3. You are not a registered retailer.
For example, you may have bought goods from a catalogue
2010 for purchases made January 1,
.056
or from the Internet. You may have purchased items costing
2010 through May 31, 2010
more than $200, while traveling outside of the U.S. If you
made any out-of-state purchase during the tax year you are
2010 for purchases made June 1, 2010
.066
amending and paid no sales tax on that purchase, you must
through December 31, 2010
complete the use tax worksheet. You should keep your
receipts or invoices for your out-of-state purchases.
2011
.066
Some items are exempt from use tax. For example, you do
The following example shows how to complete the
not have to pay use tax on any of the following items:
worksheet.
Prescription drugs
Example: Rita lives in Phoenix and during 2011, she orders
Prescription eyeglasses
a new bedspread from the Out-of-State Catalog Store based
Contact lenses
in New York. The price is $125. The Catalog Store collects
Hearing aids
no tax. Rita must pay Arizona use tax on this purchase.
Rita will complete the worksheet as follows:
Other items may also be exempt from use tax. To find out
more about use tax and items exempt from use tax, see our
Use Tax Worksheet - Example
brochure, Pub 610, Use Tax. To see this brochure, visit our
1. Taxable Purchases
$125.00
web site at and click on publications.
2. Arizona use tax rate
.066
If you did not make any out-of-state purchases during the
3. Multiply line 1 by the decimal on line 2.
8.25
tax year you are amending, then you do not owe any use tax.
Enter the result here.
In this case, enter “0” on line 37.
4. Round the amount on line 3 to the nearest
whole dollar. If 50 cents or more, round
Arizona’s Use Tax
up to the next dollar; if less than 50
Arizona’s use tax has been part of our tax laws since 1955.
cents, round down.
Also enter this
amount on Form 140X, page 1, line 37.
Every state with a sales tax also has a use tax. When
$8.00
In this example, Rita will enter $8 on Form
Arizona shoppers buy from out-of-state sellers who do not
140X, page 1, line 37.
collect tax, this puts in-state sellers at a disadvantage. The
use tax puts all retailers on a level playing field.
Line 38 - Balance of Tax
What if I Have Already Paid Tax on My Out-of-State
Add lines 36 and 37. Enter the result.
Purchase?
If you have paid sales tax to another state on the purchase, or
if you have already paid your Arizona use tax, then you
should enter “0” on line 37.
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