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Arizona Tax Information

  • Individually billed accounts (IBA) are not exempt from state use tax.
  • IBAs are not exempt from transaction privilege tax.
  • Centrally billed accounts (CBA) are exempt from state use tax.
  • CBAs may not be exempt from transaction privilege tax.

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In addition to a state use tax assessed to the cardholder, the state of Arizona can also assess a transaction privilege tax on the merchant.

Notes for the transaction privilege tax:

  • All merchants doing business in the state of Arizona are subject to the transaction privilege tax.
  • Merchants doing business with the federal government, where a CBA is used in the transaction, can request an exemption from the transaction privilege tax.
  • The merchant is not required to process the exemption form.
  • Should the merchant choose not to request an exemption, the state allows the transaction privilege tax to be passed along from the merchant to the cardholder.
  • This is allowable, as the transaction privilege tax is not a state sales tax.

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Updated November 28, 2023

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