Title 42 — Taxation
14 chapters · 841 sections in this title.
A.R.S. § 42-5352 Levy of tax
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A. A jet fuel excise tax is levied on every person engaging or continuing in the business of the retail sale of jet fuel. The jet fuel excise tax levied on the purchase of jet fuel by each purchaser of jet fuel in each calendar year shall be as follows: 1. The first ten million g…
A.R.S. § 42-5353 Administration; disposition of revenues
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Unless the context otherwise requires, article 1 of this chapter governs the administration of the tax imposed under this article. Monies received from the taxes collected pursuant to section 42-5352 shall be deposited in the state aviation fund established by section 28-8202.
A.R.S. § 42-5354 Exemption
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The tax levied by this article does not apply to jet fuel which is sold in this state to commercial airlines and used on flights which originate in this state and whose first outbound destination is outside of the United States.
A.R.S. § 42-5401 Definitions
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In this article, unless the context otherwise requires: 1. "Consumer" means a person who purchases prepaid wireless telecommunications service in a retail sale of prepaid wireless telecommunications service. 2. "Prepaid wireless telecommunications service" means a commercial mobi…
A.R.S. § 42-5402 Levy of tax
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A. A prepaid wireless telecommunications E911 excise tax is levied on every seller in an amount of eight-tenths of one per cent of the gross proceeds of sales or gross income derived from the retail sale of prepaid wireless telecommunications service. B. The seller is liable for …
A.R.S. § 42-5403 Administration of tax; distribution of revenues
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A. Unless the context otherwise requires, article 1 of this chapter governs the administration of the tax imposed by this article. B. A separate bond is not required of employees of the department in administering this article. C. The procedures for a seller of prepaid wireless t…
A.R.S. § 42-5404 Liability
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A. Nothing in this article creates a cause of action or right to bring an action against a seller of prepaid wireless telecommunications service for damages to any person resulting from or incurred in connection with the provision of, or failure to provide, 911 or E911 service, o…
A.R.S. § 42-5451 Definitions
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(Caution: 1998 Prop. 105 applies) In this article, unless the context otherwise requires: 1. "Consumer," "dual licensee," "marijuana," "marijuana establishment" and "marijuana products" have the same meanings prescribed in section 36-2850. 2. "Designated caregiver," "nonprofit me…
A.R.S. § 42-5452 Levy and rate of tax; effect of federal excise tax
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(Caution: 1998 Prop. 105 applies) A. There is levied and the department shall collect an excise tax on all marijuana and marijuana products sold to a consumer by a marijuana establishment at a rate of sixteen percent of the price of the marijuana or marijuana product sold. This s…
A.R.S. § 42-5453 Return statement and payment by marijuana establishment; penalty; interest; rules; confidential information
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(Caution: 1998 Prop. 105 applies) A. The tax imposed by this article is due and payable, together with a return statement prescribed by the department, for each month on or before the twentieth day of the succeeding month. B. A marijuana establishment that fails to pay the tax im…
A.R.S. § 42-6001 Collection and administration of transaction privilege tax and affiliated excise taxes; intergovernmental contract or agreement; method of payment
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A. The department shall collect and administer any transaction privilege and affiliated excise taxes, including use tax, severance tax, jet fuel excise and use tax, and rental occupancy tax, imposed by any city or town. The department and each city or town shall enter into an int…
A.R.S. § 42-6002 Administration; procedures for levy, collection and enforcement applicable to cities and towns; definition
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A. Unless the context otherwise requires, chapter 1 and chapter 5, article 1 of this title govern the administration of the municipal privilege taxes levied by a city or town. B. The procedures for levy, collection and enforcement of payment of transaction privilege and affiliate…
A.R.S. § 42-6003 Multi-municipal taxes; determination of municipality entitled to levy and collect taxes; appeal; definitions
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A. Except as otherwise provided in this section, a taxpayer who has paid transaction privilege taxes on a transaction to an appropriate city or town, or qualified for an exemption from transaction privilege taxes under the ordinance of an appropriate city or town, is not required…
A.R.S. § 42-6004 Exemption from municipal tax; definitions
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A. A city, town or special taxing district shall not levy a transaction privilege, sales, use or other similar tax on: 1. Exhibition events in this state sponsored, conducted or operated by a nonprofit organization that is exempt from taxation under section 501(c)(3), 501(c)(4) o…
A.R.S. § 42-6005 Unified audit committee; audits
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A. The director shall establish a unified audit committee with cities and towns. The committee shall: 1. Establish and publish uniform audit guidelines. 2. Coordinate uniform audit functions. B. If the state statutes and model city tax code are the same and the department has iss…
A.R.S. § 42-6006 Municipal elections on tax issues
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[Repealed or reserved.]
A.R.S. § 42-6007 Mobile telecommunications services; definitions
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A. Any city or town that levies and collects a tax with respect to mobile telecommunications services shall levy and collect the tax pursuant to the requirements of the mobile telecommunications sourcing act (P.L. 106-252; 114 Stat. 626; 4 United States Code sections 116 through …
A.R.S. § 42-6008 Municipal interest rates
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[Repealed or reserved.]
A.R.S. § 42-6009 Online lodging; definitions
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A. Except as provided by this section, a city, town or other taxing jurisdiction may not levy a transaction privilege, sales, use, franchise or other similar tax or fee, however denominated, on the business of operating an online lodging marketplace or, in the case of an online l…
A.R.S. § 42-6010 Retail business location municipal tax incentives; prohibition; penalty; exceptions; definitions
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A. If at least sixty-five per cent of the land area within a city's or town's exterior boundaries is located within the exterior boundary of a metropolitan statistical area having a population of more than two million persons, the city or town shall not offer or provide a tax inc…
A.R.S. § 42-6012 Municipal transaction privilege tax; sales of electricity, natural gas or liquefied petroleum gas
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A city or town that levies a transaction privilege, sales, gross receipts, use, franchise or other similar fee or tax, however denominated, on the business of producing, providing or furnishing electricity, electric lights, current, power, natural gas or liquefied petroleum gas s…
A.R.S. § 42-6013 Electronic consolidated real property management tax returns; definition
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A. For taxable periods beginning from and after December 31, 2017, a city or town that levies a transaction privilege tax under this section shall allow persons who are licensed pursuant to title 32, chapter 20 and who are licensed with the department pursuant to section 42-5005,…
A.R.S. § 42-6014 Municipal jet fuel excise tax
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The area of taxation of jet fuel, as defined in section 42-5351, is a matter of statewide concern. Any municipal tax on jet fuel is subject to the following limits and requirements: 1. The application of the tax is limited to amounts of not more than ten million gallons of jet fu…
A.R.S. § 42-6015 Municipal transaction privilege tax; food; exemption
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A. If a city, town or other taxing jurisdiction imposes a transaction privilege, sales, use, franchise or other similar tax or fee, however denominated, on: 1. The sale of food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items pr…
A.R.S. § 42-6016 Mobile food vendors; definitions
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A. A city, town or other taxing jurisdiction may levy a transaction privilege, sales, use, franchise or other similar tax or fee as provided by the model city tax code on a person engaging in business as a mobile food vendor subject to the restaurant classification pursuant to se…
A.R.S. § 42-6017 Municipal taxation of businesses selling tangible personal property at retail; state preemption; exceptions; definitions
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A. Except as provided in this section, section 42-5061 supersedes all city or town ordinances or other local laws insofar as the ordinances or local laws now or hereafter relate to the taxation of business activities classified under section 42-5061. B. The municipal tax rate for…
A.R.S. § 42-6018 Distribution of revenues for county stadium district from cities and towns; notice; limit; definitions
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(Rpld. 4/1/55) A. Subject to section 48-4238 and subsection D of this section, beginning the first month following September 26, 2025 and each month thereafter through March 31, 2056, each city and town shall transmit the amount determined under subsection B of this section to th…
A.R.S. § 42-6051 Definitions
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In this article, unless the context otherwise requires: 1. "Commission" means the municipal tax code commission. 2. "Model city tax code" or "code" means the document filed with the secretary of state on or before July 1, 1988 and that is maintained by the department of revenue b…
A.R.S. § 42-6052 Municipal tax code commission; members; meetings; model city tax code; official copy; review and comment on proposed amendments; annual report
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A. The municipal tax code commission is established consisting of the director, or the director's representative, as an ex officio member without the power to vote and nine members who are mayors or members of the governing bodies of cities or towns that have adopted the model ci…
A.R.S. § 42-6054 Modifications to model city tax code; notice and hearing
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A. If a city or town adopts the model city tax code, the city or town shall not adopt any modification or amendment to the code unless the city or town holds a public hearing on the proposed action before the modification or amendment becomes effective. B. If a city or town that …
A.R.S. § 42-6055 Authority of municipalities to provide retroactive relief from model city tax code
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Any city or town which adopted the model city tax code may elect to amend the effective date of any provision of such code, or amend the effective date for application to any specified class of taxpayers of any provision of such code, to any date after the effective date of the o…
A.R.S. § 42-6056 Municipal tax hearing office
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(Conditionally Rpld.) A. A municipal tax hearing office is established. The hearing office shall hear all reviews of petitions for hearing or redetermination under the model city tax code for cities and towns not in the state collection system as of January 1, 2013 and for appeal…
A.R.S. § 42-6101 Definition of population
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In this article, unless the context otherwise requires, "population" means the population determined in the most recent United States decennial census or the most recent special census as provided in section 28-6532.
A.R.S. § 42-6102 Administration; exception
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A. Unless the context otherwise requires, chapter 5, article 1 of this title governs the administration of the taxes imposed by this article, except that: 1. A separate license is not required for the taxes imposed by this article, and the taxes due under this article shall be in…
A.R.S. § 42-6103 County general excise tax; authority to levy; rate; distribution; use of proceeds
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A. A county having a population of less than one million five hundred thousand persons, according to the most recent United States decennial census, on a unanimous vote of the board of supervisors, may levy and, if levied, the department shall collect a county general excise tax …
A.R.S. § 42-6105 County transportation excise tax; counties with population of one million two hundred thousand or more persons
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A. If approved by the qualified electors voting at a countywide election, a county with a population of one million two hundred thousand or more persons shall levy and the department shall collect a tax as provided by this section, in addition to all other taxes. B. The tax shall…
A.R.S. § 42-6105.01 County transportation excise tax; counties with population of three million or more persons
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A. If approved by the qualified electors voting at a countywide election, from and after December 31, 2025, a county with a population of three million or more persons shall levy and the department shall collect a tax as provided by this section, in addition to all other taxes. B…
A.R.S. § 42-6106 County transportation excise tax
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A. If approved by the qualified electors voting at a countywide election, the regional transportation authority in any county shall levy and the department shall collect a transportation excise tax up to the rate authorized by this section in addition to all other taxes. B. The t…
A.R.S. § 42-6107 County transportation excise tax for roads
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A. If a majority of the qualified electors voting at a countywide special election, or a majority of the qualified electors voting on the ballot proposition at a general election, approves the transportation excise tax, the county shall levy and the department shall collect a tax…
A.R.S. § 42-6108 Tax on hotels
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A. The board of supervisors of a county having a population of less than two million five hundred thousand but more than five hundred thousand persons may levy and, if levied, the department shall collect a tax on the gross proceeds of sales or gross income from the business of e…
A.R.S. § 42-6108.01 Tax on hotels
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A. The qualified electors residing in a county having a population of less than two million but more than five hundred thousand persons, by majority vote at an election held in the county, may levy and, if levied, the department of revenue shall collect a tax on the gross proceed…
A.R.S. § 42-6109 Jail facilities excise tax; maintenance of effort; definition
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A. If approved by the qualified electors voting at a countywide general election, a county with a population of at least one million five hundred thousand persons shall levy and the department shall collect a transaction privilege tax, in addition to all other taxes, at rates of …
A.R.S. § 42-6109.01 Jail facilities excise tax; maintenance of effort; definitions
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A. The board of supervisors of any county that levies a jail facilities excise tax under section 42-6109, by resolution adopted before the expiration of that tax, may call for a countywide general election to authorize the levy of a transaction privilege tax under this section, i…
A.R.S. § 42-6109.02 Jail facilities excise tax; maintenance of effort; definitions
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(Conditionally Rpld.) A. The board of supervisors of any county that levies a jail facilities excise tax under section 42-6109.01, by resolution adopted before the expiration of that tax, may call for a countywide general election to authorize the levy of a transaction privilege …
A.R.S. § 42-6110 County use tax on electricity
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A. A county with a population of less than one million five hundred thousand persons according to the most recent United States decennial census, on a unanimous vote of the board of supervisors, may levy, and if levied, the department shall collect, a county use tax on electricit…
A.R.S. § 42-6111 County capital projects tax
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A. The board of supervisors of a county with a population of less than two million persons, on a unanimous vote, may submit a proposed county capital projects tax for approval at a countywide special election or at a general election. If a majority of the qualified electors votin…
A.R.S. § 42-6112 County excise tax for county judgment bonds
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A. A county, by resolution that is dated on or before December 31, 2011 and that is approved by a unanimous vote of the board of supervisors, may levy and, if levied, the department shall collect a county excise tax on each person engaging or continuing in the county in a busines…
A.R.S. § 42-6113 Distribution of revenues for county stadium district from county transportation excise tax; definitions
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(Rpld. 4/1/55) A. Subject to section 48-4238, beginning the first month following September 26, 2025 and each month thereafter through March 31, 2056, the state treasurer, on instruction from the department, shall transmit from the amount collected pursuant to this article the am…
A.R.S. § 42-6201 Definitions
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In this article, unless the context otherwise requires: 1. "Government lessor" means a city, town, county or county stadium district. 2. "Government property improvement" means a building for which a certificate of occupancy has been issued, for which the title of record is held …
A.R.S. § 42-6202 Commercial government property lease excise tax; database
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A. A government lessor shall levy and the county treasurer shall collect an annual excise tax on each prime lessee for the use or occupancy of each government lessor's government property improvement. B. A government lessor may not own or operate a government property improvement…