The Arizona Department of Revenue will be issuing new TPT (transaction privilege tax) forms this summer as part of the ongoing process towards TPT reporting simplification. ADOR announced the creation of two new TPT forms, TPT-2 and TPT-EZ.
If you have one location and receive pre-printed TPT forms in the mail from the Department, you will receive the new TPT-EZ form per ADOR. The TPT-EZ form was created for the roughly 195,000 taxpayers who report tax liabilities for only one location or jurisdiction. This form can also be filed online at AZTaxes.gov.
On the new TPT-EZ and TPT-2, the state/county and city transaction detail sections are separated and the city section now has the statutorily required location-based reporting at the city level — meaning you will file by location on the city portion of the form.
Own Two or More Locations?
With the new TPT-2, location codes will be used on the city detail page on the TPT return to report your information by each business location. The location number(s) of your business can be found on your Transaction Privilege Tax (TPT) License, as assigned by the Department of Revenue.
The unique location code is used to identify the physical address of each location of a business in a jurisdiction per license number. This will be necessary to properly report your activity by location on your TPT tax return. The terms “location number” and “location code” can be used interchangeably. Any additional business locations or change in location will require a new location code.
ADOR anticipates these changes taking effect with the June return that taxpayers file in July.
A.R.S. § 42-5014.H provides that any person who is engaged in or conducting business in two or more locations or under two or more business names must electronically file their tax return(s). If your business falls into these categories, the Department is going to attempt to contact you in person or by mail to help you register your business on AZTaxes.gov. If you do not hear from ADOR and would like assistance, please call (602) 255-3381 or toll free from area codes 520 or 928 (800)352-4090.
The Department offers several video tutorials on its website, www.azdor.gov, under Taxpayer Education that can help you with your TPT filing. Classes to help you understand the new forms and requirements are also available here.
Melinda Nelson, CPA