City of Avondale
Home MenuTransaction Privilege Tax (Sales Tax)
We are here to help you!
Phone (623) 333-2002
Email salestax@avondaleaz.gov
Transition to the Arizona Department of Revenue
Effective January 1, 2017, the Arizona Department of Revenue (ADOR) became the single point of administration and collection of transaction privilege tax (TPT) by adding fourteen new cities (including Avondale). The changeover to centralized licensing, reporting and payment of state and city TPT to ADOR began with the January 2017 tax return which was due in February 2017.
Taxpayers can still contact Avondale for general TPT assistance (including licensing and filing with ADOR) and for historic Avondale TPT matters (December 2016 and older periods).
For the latest information and resources, please visit the ADOR website.
ADOR strongly encourages taxpayers to register and file online via the AZTaxes.gov website for faster processing and fewer errors. State law requires taxpayers with multiple business locations to file their TPT returns electronically.
License, File, and Pay TPT (Sales Tax) Online
Additional Links & Resources
- Register for an AZTaxes account
- Taxpayer Education
- Deduction Codes
- Tax Rate Table
- Arizona Revised Statutes
- Arizona Administrative Code
- Avondale Tax Code
FAQ's
- The legal responsibility to pay transaction privilege tax is that of the business. The business is permitted to pass the tax through to and collect the tax from its customers.
- Use tax is imposed on the buyer. The seller may collect and remit this tax for the buyer.
- The City of Avondale and the State of Arizona maintain separate and distinct privilege (sales) tax codes. There are circumstances where the taxability of certain business activities are different between the two codes.
- Privilege (sales) tax revenues are used to finance the cost of various city services, such as, police, fire, parks and recreation, streets, mass transit, etc.
- Tax returns not received by the last business day of the month in which the tax is due are subject to penalties and interest.
- Taxes paid after the delinquency date will be assessed at the federal short-term rate plus three percentage points in accordance with 42-1123 of the Arizona Revised Statues. Interest continues to accrue until taxes are paid.