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Transaction Privilege, Use,
and Severance Tax Return (TPT‑1) INSTRUCTIONS
TRANSACTION PRIVILEGE, USE, AND TPT-1 return is due the 20 thday of the month following The following numbered instructions correspond to the numbered
STATE LICENSE NUMBER: sections of the sample Form TPT‑1. An example of completing
PO ArizonaSEVERANCEBOXFor assistance29010Department•out-of-statePHOENIX,TAXoforRETURNRevenueinAZ the85038-9010Phoenix(TPT-1)area: (602) 255-3381 or TAXPAYERthe reportingIDENTIFICATIONperiod. NUMBER: Section II of Form TPT‑1 and Schedule A is provided on page
Statewide, toll free from area codes 520 and 928: (800) 352-4090 EIN SSN
I. TAXPAYER INFORMATION PERIOD BEGINNING: PERIOD ENDING: 4. When completing this form, please print or type in black ink.
M M D D Y Y Y Y M M D D Y Y Y Y
ReturnAmended ReturnMultipage OnlyOne-TimeReturn Final(CANCELReturn:LICENSE) DOR USE ONLY LABELED RETURN
BUSINESS NAME Section I – Taxpayer Information
C/O
ADDRESS POSTMARK DATE 1 *Business Name and Address
If you are preparing a blank form, write in the correct information. If you
CITY STATE ZIP RECEIVED DATE are completing a preprinted form, check the accuracy of the business
Address Changed name and mailing address printed on the form. Make corrections on
LINE (B) (C) (D) (E) (F) (G) (H) (I) (J) = (F × I)
II. TRANSACTIONDESCRIPTIONBUSINESS(A) DETAIL REGION CODE BUSINESSCODE(If more reportingGROSS AMOUNTlines areDEDUCTIONnecessary,AMOUNTpleaseNETattachTAXABLEcontinuationAMOUNT TAX RATEpages.)TOTAL TAX AMOUNT ACCOUNTINGCREDIT RATE ACCOUNTINGCREDIT the form as required. If you make changes to the address, check
1 the “Address Changed” box. If the return is an *amended return, a
2 multipage return, a one‑time only return, or if you are canceling your
3 license and this is your final return, please check the appropriate
4 box.
5
Subtotal ....................................... 2 State License Number
III. TAX COMPUTATION If you are preparing a blank form, write in the correct number. If
1 Total deductions from Schedule A ............................................................... 1 you are completing a preprinted form, check the accuracy of the
2 Total Tax Amount (from column H) .............................................................. 2 Transaction Privilege Tax or Use Tax license number printed on the
3 State excess tax collected ........................................................................... + 3 form. This number should include all eight (8) numerical digits. The
4 Other excess tax collected .......................................................................... + 4
5 Total Tax Liability: Add lines 2, 3, and 4 ...................................................... = 5 state license number must also be placed in the top right hand corner
6 Accounting Credit (from column J) .............................................................. 6 of all other pages of the return.
7 State excess tax accounting credit: Multiply line 3 by .01 .......................... + 7
8 Total Accounting Credit: Add lines 6 and 7 ................................................. = 8 3 Taxpayer Identification Number
9 Net tax due line: Subtract line 8 from line 5 ................................................ 9 In addition to the Transaction Privilege Tax License Number, a
10 Penalty and interest ..................................................................................... + 10
Taxpayer Identification Number is also required when filing any
11 TPT estimated payments to be used ........................................................... - 11 ORIGINAL REMITTED AMOUNTAMENDED RETURN ONLY return. Check the accuracy of the Taxpayer Identification Number.
12 Total amount due this period ....................................................................... = 12 $
13 Additional payment to be applied (for other periods) ................................... + 13 DOR USE The Taxpayer Identification Number is the number that the licensee
14 TOTAL AMOUNT REMITTED WITH THIS RETURN .................................. = 14 $ uses to report federal income tax for the business: either the federal
employer identification number (EIN) or social security number
anyknowledgeUnderknowledge.penaltiesand belief,of perjury, it is true,I declare correctthat and complete. I have examinedDeclarationthis return, of preparerincluding (otheraccompanyingthan taxpayer)schedulesis based onandallstatements, information ofandwhichto the preparerbest hasof my (SSN). Missing, incorrect or illegible Taxpayer Identification Numbers
► PAID PREPARER’S SIGNATURE (OTHER THAN TAXPAYER) may result in a penalty and will cause delays in processing the return.
►
ADOR 10872 (2/16)TAXPAYER’S SIGNATURE DATE PAID PREPARER’S EIN OR SSN
Please make check payable to Arizona Department of Revenue.
4 Reporting Period
Transaction Privilege, Use, and Severance Tax Return (TPT-1) LICENSE NO. ______________________ Check the accuracy of the PERIOD BEGINNING and the PERIOD
Schedule A: Deduction Detail Information ENDING boxes, and make corrections if necessary. If this
information is missing, write in the correct periods in an eight‑digit
format (MMDDYYYY). Taxpayers that have been authorized by the
Department to file on a quarterly or annual basis must enter the first
and last months of the quarter or year in these periods.
www.azdor.gov. beCodeweb Formas onwelldisallowedpagesite. TheDeduction TPT-1. asand1. deductiontheTheBusinessSome(SeeandstatutoryactualScheduleCodes pagepenaltiesof amountsCodetextthewording 4forAofofcodesmustreported. anditemizing thethethatandTPT-1statutoryinterestmaybehaveanycompleteddeductions, beThebeenInstructions.administrative willuseddeduction, totalapply.listedfor andof)thewithonmoreattachedaexemption theguidance amountsparaphrased thanlinesforoneinlistedfordeductionsSectionorbusinesseachexclusion indescription Schedulededuction II,code. Columntoisbecontrolling ofAallowed. Severalmustthecode,E mustdeduction equalUnsubstantiatedadditional arebefortheprovided itemizedamounts total(orDeductionexemption),ofbyonthetakencategorytheorDeductionincorrectDepartment’sasCodes,deductionsareforeachlisteddeductionsAmounts Regionat on listedwill
Section II – Transaction Detail
SCHEDULE A
Deduction Detail *Note: For an amended return, complete Section II (and Schedule
(N) (O)
LINE REGION(K)CODE BUSINESS(L)CODE DEDUCTIONCODE(M) DEDUCTIONAMOUNT DEDUCTIONDESCRIPTIONCODE OF A) with the corrected numbers. Include all lines that were present
1 on the original return, even if there are no changes to some lines.
2 See below for special instructions for certain lines in Section III Tax
3 Computation.
4
5 For any return which requires more than five lines, use a continuation
6 sheet to report the additional lines, and check the “multipage return”
7 box in Section I.
8
9
10 5 Business Code Description [Column A]
11 This column will identify your type of business, or “code.” For example,
12 “retail,” “restaurant/bar,” “contracting,” etc. A list of business codes
13 and other reporting categories, and the corresponding business code
14 numbers, can be found in Table I of the TAX RATE TABLES.
15
16 When reporting “program” city tax on the TPT‑1, write the city name
17 in this column. A list of “program” cities can be found in Table II of the
18 TAX RATE TABLES.
19
20 6 Region Code [Column B]
21 This column identifies the county or city in which you conduct
22
23 business, or the special region code required of some businesses.
A Subtotal of Deductions .............................. For counties or special regions, the region code will be three letters
B Deduction Totals from Additonal Page(s) .. (e.g., MAR for Maricopa County). For program cities, the region code
C Total Deductions (line A + line B = line C).. will be two letters (e.g., KM for Kingman). Please refer to the TAX
Total Must Equal Total on Page 1, Section III, line 1
ADOR 10872 (3/15) RATE TABLES for the appropriate region codes. (See Tables II, IV,
or V.)
ADOR 10872 (4/19) Page 2
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