Arizona

 
EXEMPT NOT EXEMPT
All CBA Travel account purchases * All IBA Travel account purchases 
All CBA Purchase account purchases * GSA SmartPay Tax Advantage Travel Card account meal & incidental purchases
GSA SmartPay Tax Advantage Travel Card account  lodging  & rental car purchases *  

* The State of Arizona does not directly impose State sales tax on consumers, instead it assesses a transaction privilege tax on vendors. Vendors have the ability to pass along this tax to card holders. This is allowable, even on CBA accounts, however vendors may choose to exempt this tax, at their discretion.​ 

Not sure? Click here to find out how to identify your account

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: CBAs are exempt from State sales tax, however may be subject to a transaction privilege tax at the discretion of the merchant
GSA SmartPay Tax Advantage Travel Card Account: CBAs are exempt from State sales tax, however may be subject to a transaction privilege tax at the discretion of the merchant
Purchase Account (CBA):  CBAs are exempt from State sales tax, however may be subject to a transaction privilege tax at the discretion of the merchant

Do I need a form?
Transaction Privilege Tax Exemption Certificate

Who do I contact if I have a question?
Arizona Department of Revenue, Business Taxes: 602-255-3381

Important links:
Arizona Department of Revenue

Additional information or instructions:
Unlike most States, the State of Arizona does not directly assess a State sales tax to the cardholder and instead assesses a transaction privilege on the merchant. All merchants doing business in the State of Arizona are subject to the transaction privilege tax. The State of Arizona allows for merchants doing business with the Federal Government, using a CBA solution, to request an exemption from the transaction privilege tax with the Transaction Privilege Tax Exemption Certificate. Please note that the merchant is not required to process the exemption form and should the merchant choose not to engage in the exemption process, the State allows the transaction privilege tax to be passed along from the merchant to the cardholder. This is allowable as the pass along transaction privilege tax is not a State sales tax.

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 12/9/19