Arizona State Tax Information

Arizona

What payment solution am I using?  (Not sure? Click here to find out how to identify your account)
IBA Travel Account:  No, IBAs are not tax exempt.
CBA Travel Account: Yes, CBAs are tax exempt except the Transaction Privilege Tax*
GSA SmartPay Tax Advantage Travel Card Account: Yes, includes CBAs that are exempt for lodging and rental cars only. 
Purchase Account (CBA):  Yes, CBAs are tax exempt except the Transaction Privilege Tax*

Note:  The GSA SmartPay Tax Advantage Travel Card Account will not be available until November 30, 2018.

What forms if any will I need?
Transaction Privilege Tax Exemption Certificate*

Who is the main point of contact?
Arizona Department of Revenue, Business Taxes: (602)-255-2060

What are the important links?
Arizona Department of Revenue

Are there any additional information or instructions?
*Arizona Transaction Privilege Tax Ruling: As stated on page three, "Transactions with the United States Government under other business classifications, such as utilities, telecommunications, job printing, commercial lease, transient lodging, restaurant, and prime contracting, are subject to transaction privilege tax." Therefore, the tax has to be paid because it is levied onto the seller and not onto the consumer directly. In this instance Constitutional immunity for Government buyers does not apply. 

Amazon Tax Exemption Program (ATEP)
Items purchased through Amazon.com LLC, or its subsidiaries and shipped to this state are subject to tax.  However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).”

How to Enroll in the Amazon Tax Exemption Program

  1. Log in to Amazon.com and place your cursor over “Your Account” on the top right corner of the screen
  2. On the drop-down menu, select “Your Account”
  3. Scroll down to “Settings” and select “Amazon Tax Exemption Program”
  4. Upload the Tax Exemption Form
  5. Accept the Terms & Conditions, if authorized to do so
  6. Select “Upload” and complete the remaining steps to complete enrollment

*Updated on 06/13/17