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GENERAL INSTRUCTIONS
Transaction Privilege, Use, and Severance Tax Return (TPT‑EZ)
ARIZONA DEPARTMENT OF REVENUE
www.azdor.gov
Online Filing For further detailed instructions, please refer to the TPT-2
instructions.
Go to www.AZTaxes.gov
If you have more than one Online Filing:
The Arizona Department of Revenue’s online taxpayer service center website is
location, you are required to
www.AZTaxes.gov. It provides taxpayers with the ability to file their TPT tax
file electronically. returns, pay taxes, conduct other transactions, and review tax account information.
Enroll your business at www.AZTaxes.gov. For taxpayers who file and pay taxes
electronically, the Department must receive the tax return and payment on or before
Mailing Address the last business day of the month; therefore, this transaction must be completed
Arizona Department of Revenue before 5:00 p.m. MST (Mountain Standard Time) on the preceding business day. If
PO Box 29010 you have more than one location, you are required to file electronically.
Phoenix, AZ 85038‑9010 Who Must File:
If you are mailing your Transaction Form TPT-EZ is for filing periods beginning on or after June 1, 2016. Businesses
Privilege Tax Return, it must be received with income subject to transaction privilege tax, county excise tax, use or severance
by the second to the last business day of tax must file a transaction privilege tax return even if there is no tax liability due for
the month. the tax period. City tax for all cities is also reported on Form TPT‑EZ. Table II of the
TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES lists the tax rates
which are available on the Department’s website (www.azdor.gov).
Customer Service
Center Locations Due Date for TPT-EZ:
Arizona Revised Statutes (A.R.S.) § 42‑5014 states that Form TPT‑EZ is due on
8:00 a.m. ‑ 5:00 p.m. the 20 thday of the month following the month (or other reporting period) in which the
Monday through Friday tax is collected or accrued. However, for taxpayers that file by mail or in person, the
(Except legal Arizona state holidays) return and payment will be considered to be filed timely if received by the Department
on or before the second to the last business day of the month. A business day is any
Phoenix Office day except Saturday, Sunday, or a legal Arizona state holiday. For electronically filed
returns, see “Online Filing” above.
1600 West Monroe
Phoenix, AZ 85007 Penalties:
Any return that is not filed timely is subject to a late filing penalty. The late file
Mesa Office penalty, imposed by A.R.S. § 42‑1125(A), as qualified by A.R.S. § 42‑5014(E), is four
1840 S. Mesa Dr., Bldg. #1352 and one‑half percent. A late payment penalty, imposed by A.R.S. § 42‑1125(D), is
assessed when the tax due for the return is not paid by the due date. The late
Mesa, AZ 85210 payment penalty is one‑half of one percent. Other penalties may apply as provided
(This office does not handle billing or in A.R.S. § 42‑1125. Penalties and interest are assessed based on the statutory due
account disputes) date of the 20 thday of the month.
Tucson Office
Amended Returns:
400 West Congress Form TPT‑EZ must also be used to amend original returns that were previously filed
Tucson, AZ 85701 for any reporting periods. To amend a previously filed Form TPT‑EZ, check the
“AMENDED RETURN” box under TAXPAYER INFORMATION section. Complete
Form TPT-EZ and related tax forms are the return with the corrected numbers only. Do not use negative numbers and do
available at all Customer Service Centers or not submit a return with negative numbers to amend a prior period. Include all
on the Department’s website. lines that were present on the original return, even if there are no changes to some
lines.
Customer Service Amended Return Due Date:
An amended return that results in a refund or credit, must be filed within four years of
Telephone Numbers the due date of the original return or four years from the date the original return was
8:00 a.m. ‑ 5:00 p.m. filed, whichever date is later. A taxpayer may not use an amended return to change
Monday through Friday a payment of estimated tax or to change the application of a claimed estimated tax
(Except legal Arizona state holidays) payment.
NOTE: If the Transaction Privilege Tax liability is increased, the accounting credit
Phoenix Area is limited to the previous amount claimed on the original return. In addition, if an
(602) 255‑3381 estimated tax payment was claimed on the original return, do not restate the payment.
Within Arizona
1 (800) 352‑4090 Tax Rate Tables and Deduction Codes can be found at azdor.gov.
ADOR 11263 (11/16) Page 1
