Arizona Transaction Privilege and Use Tax Return Online Filing Available at www.salestaxonline.com Documentos en Español Disponible en www.revds.com Business Name: ___________________________________________ Remittance Address: RDS Attn: AZ – Privilege Tax DBA: ___________________________________________ PO Box 830725 Birmingham, AL 35283-0725 Address: ___________________________________________ Phone (866) 940-7660 Fax (205) 423-4099 ___________________________________________ Email: azsupport@revds.com ● Website: www.revds.com ___________________________________________ Total Amount Remitted with This Return: $__________________________________________ RDS Account #: ___________________ MAKE CHECK PAYABLE TO: TAX TRUST ACCOUNT Tax Period Covered: _______________ Due Date: ______________ Do not staple or tape payment to your return. Do not send cash. th DUE DATE: Taxes are due on the 20 of the month following Quarterly / Annual Filers check here (must be pre-approved) the collection month. However, the statute allows that a filing Check Here If Business Has Closed Check Here For Address Change will be considered timely if it is received on or before the last business day of the month when due. New Address: _______________________________________________________ A RETURN MUST BE FILED EVEN IF YOU HAVE NO TAXES TO REPORT. For a current listing of Municipalities that Partner with RDS, visit www.revds.com. See RDS Rate Sheet for Region Codes, Business Description Codes, Business Class Codes and Tax Rates. Questions? Contact RDS Taxpayer Support at (866) 940-7660 or by emailing azsupport@revds.com. Check Box if there is no income to report, and sign at the bottom. This return must be filed even if you have no taxes to report. Note: If you list an amount in column 2 for deductions, you must provide a completed Schedule A Deduction Form. The total listed on your tax form must match back to the total listed on your Schedule A. Failure to do so could result in penalties and interest. Description Business Business Column 1 Column 2 Column 3 Column 4 Column 5 Region Line Code Code Class Tax Column 6 Code Rate Plus % Gross Less Deductions =Taxable Tax Due Penalty / =Tax Amount (must be attached) City/Town Name Income from Schedule A Income Interest 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Total From Additional Pages (Must be attached) Plus (+) 17 Enter Excess City/Town Tax Collected Plus (+) 18 Grand Total Due (Add Column 6, Lines 1 Through 17) Equals (=) Under penalties of perjury, I declare that I have examined this return and to the best of my knowledge and belief it is true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Taxpayer’s Signature:_____________________________________ Date: ____________Telephone:___________________Fax:_______________________ Print Taxpayer’s Name: ___________________________________ Email: _______________________________FEIN:______________________________ Paid Preparer’s Signature: __________________________________ Print Paid Preparer’s Name: _______________________________________________ A SIGNATURE IS REQUIRED TO MAKE THIS TAX RETURN VALID. Please send the original tax return with remittance to the address shown above. account,feesthatinformationthenotapplicableDISCLAIMER:checkbetransactionthatguaranteedyouwillislaw,provided,betweenauthorizeaccruecharge asPleasetoaduecheck. pleaseappearus$50aandReturnednotetoto$300chargetheorPleasevisitWhenonthat(iii)resubmission$40saidifourthePaymenttheaweReturnedwebsiteformsadministrationcheckusemakeyouruntilFeeisatofPaymentof overwww.revds.com. thecheckall$ 50suchinreturned$300andinKYtoFL.checkFeerequirementsratemakeandEffectiveinitem. changestheVA;an$40 inamountelectronicPleaseRETURNEDDEJulypayablehaveon1,and2010, eachthesetseeMS;beenfund$forthRDSreturned35CHECKthein MD;met. transfer,fullbyAdvisory$30 inDISCLAIMER:lawreturnedAL,to: itemRDSandOH,fundsreceivedSC,andiscollectTAXchecknotTN, mayRDSresponsibleandbythatTRUSTbepolicytaxRDS withdrawnTX;amountformsWhen$25 inatdueAR,www.revds.com/taxpayer/return-check-disclaimerforareyouIL,tothroughincorrectACCOUNT fromupdatedMO,insufficientmakeNCyouranandainformationoncepaymentelectroniccheckingWV;funds$20 intheIN;willrequiredbyaccounttheand/orfundcheck,begreater(Doelectronicallytransferimproperinformationasyousoonofnotauthorizefrom5% ofuseastheyourrepresentedhasstapletheofcheckusthecheckingbeensameto informationuseorreceived,day(i) $30informationtoinaccount,ortheweGA orreceivepresenters’provided. verifiedtape(ii) $25 iniffrompermittedLA;yourandtheyourpaymentAllbankpayment,validatedgreaterupdatescheckbynoapplicablemoreoftoandinare5% ofmakecompliancethanyouthecompletedlaw. tocheckawilltwoone-timenotyourtimesorwithonreceive(i) $25IFaifelectronicinRDSYOURtimelytheanreturn. yourcheckeffortpolicy. 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Schedule A Deductions Worksheet Arizona Transaction Privilege and Use Tax Online Filing Available at www.salestaxonline.com Documentos en Español Disponible en www.revds.com RDS Account #: ______________ Please total your deductions below, and enter the total amount here: $ _________________________ Schedule A Instructions: The deduction amounts that have been listed on the lines in Column 2 of the Transaction Privilege and Use Tax Return must be itemized by category for each Region Code and Business Class reported. The total of the amounts listed in Schedule A must equal the total of the Deduction Amounts listed on the tax return in Column 2 for each Region Code/Business Class. Examples of deduction codes for itemizing deductions are listed below. Some of the deduction codes may be used for more than one business class code. For additional questions, please reference the Arizona Model City Tax Code. For a more complete listing of Deduction Codes, Region Codes and Business Class Codes, please visit our website at www.revds.com. Business Class Business Class Business Class Business Class Business Class Code Code Code Code Code Region Code Description of Deduction Deduction Code Total Deductions $ Please total your deductions, and enter the total amount in the box provided at the top of the page. SAMPLE: 17- Retail 15 - Contracting Sedona (SE) Resale 503 $25.00 Commonly Used Deduction Codes General Deductions for Sellers: Description Code Description Code INTERSTATE COMMERCE: Sales made in interstate commerce 504 LOTTERY TICKETS: A retailer’s SALES of lottery tickets 521 RESALE: Sales for Resale 503 Machinery & Equipment used directly in manufacturing, processing, 522 fabricating, printing TAX collected or factored 551 MEDICAL EQUIPMENT, including eyeglasses, hearing aids, DME, 526 prosthetic appliances MEMBERSHIPS (Class 12 only): Health, fitness, or private OTHER CITY deductions (use when specific deduction is not listed 888 recreational establishments; Monthly or longer 527 on complete listing) PRESCRIPTION DRUGS or prescribed medical oxygen including 536 equipment Deductions for Sellers: SEEDS and other propagating material sold to COMMERCIAL 537 (Purchasers are not allowed to claim TPT deductions) AGRICULTURE business Description Code SERVICES provided in connection with retail sales 549 Prime Contractor: 35% reduction ( Gross=Receipts Statutory– 502 WARRANTIES or service contracts 542 Deductions ×35%) Sub- Contracting Income 550 For a more complete listing of deduction codes, please visit our website at JOB PRINTING: Actual postage and freight expenses separately 561 www.revds.com. stated on FUEL: SALES of alternative fuels used to propel a motor vehicle 509 INTERNET ACCESS: SALES of Internet access by a Telecommunications business. 517 and/ormay,isorresponsibleDISCLAIMER:yourwillundertonotifcheckingprocessratepermittedbe$50, (ii)guaranteed$30informationifforthethataccount, anybyPleasechecktransactionapplicableadditionalprovided,toyouisnoteappearbetweenauthorizethatasbanklaw,pleaseaonthechargecheck. $50feesandsaidusadministrationtovisit$300thatorformschargeaWhen(iii)ourReturnedwill$40 ifuntilwebsitetheaccruewea ReturnedcheckallandusePaymentsuchatduerateyouriswww.revds.com. requirementsovertoPaymentchangeschecktheFee$300 inof resubmissiontoFL.$on50FeemakeinEffectiveKYtheinhavetheandanRDSRETURNEDbeenamountelectronicJulyofVA;Advisorythe$401,in2010, eachmet. DEreturnedsetCHECKandfundreturnedRDSforthandMS;transfer,item. isRDSDISCLAIMER:$by35 innotitemlawMD;taxPleaseresponsible$30 infundsandreceivedformsAL,collectOH,seemaySC,arebytheforbeTN, that updatedRDSWhenincorrectfullwithdrawnandamountreturneddueyouTX;once$25toininformationthroughmakefrominsufficientAR,thecheckIL,requiredyouraMO,anpaymentpolicyNCand/orcheckingelectronicfundsandinformationatimproperbywww.revds.com/taxpayer/return-check-disclaimerWV;willaccountcheck,$20 infundbeIN;electronicallyhasthetransferuseyouasgreaterbeenofauthorizesoonthefromreceived,informationasofrepresentedyourusthe5% oftothesamecheckingverifiedusecheckprovided. informationdaytoandortheaccount,we(i)validated$30presenters’receiveinAllGAfromupdatesorif permitted(ii)youryour$25inin compliancebankLA;payment,arecheckthebynocompletedgreaterapplicabletomoreandmakewiththanyouofonRDSa5% oflaw. one-timewilltwoathetimelypolicy. nottimescheckreceiveelectronicbasisinAnyIForYOURanonce(i)informationyoureffort$25 ifCHECKthefundthechecktochecktransferrequirementsobtainORreceivedbackOTHERpayment.fromfromPAYMENTbeforeyouryourhaveRDScheckingfinancialorbeenISafterisRETURNEDnotmet. theinstitution.accountpublicationFor theUNPAIDaccordingmostIf thereofcurrentanaretoRDStheinsufficientRDSAdvisoryterms byadministrationyouroffundsyourorbank,taxcheckinformwe RDS AZ Universal Forms - Page 2 of 5 ● Updated 03/2013 |
Instructions for Filing Arizona TPT and Use Tax **Instructions for Universal RDS Form Online Filing Available at www.salestaxonline.com Documentos en Español Disponible en www.revds.com For questions regarding your RDS account or Arizona money, cash or other consideration you received during the Transaction Privilege and Use Tax for RDS administered reporting period for which you are filing (if using the cash municipalities, contact one of our friendly RDS receipts basis of accounting) or the total amount of revenue representatives toll free at (866) 940-7660 or by emailing you invoiced, billed or otherwise recognized during the azsupport@revds.com. reporting period for which you are filing (if using the accrual Downloadable forms and a listing of tax rates for basis of accounting). For both methods of reporting, the municipalities administered by RDS are listed on the RDS amount reported in Column 1 must be the gross income website at www.revds.com. including the tax amount collected. Businesses with income subject to transaction privilege Step 10 – Less Deductions (Column 2): Enter the portion tax must file a Transaction Privilege Tax form. Tax of the reported gross receipts from Column 1 that is rates vary by municipality. See rate sheet for additional deductable or considered exempt income. Please information. complete and attach Schedule A to itemize all deductions. Voluntary online filing is available at Step 11 – Taxable Income (Column 3): Subtract column www.salestaxonline.com. You may also access 2 (Less Deductions) from Column 1 (Gross Income). Enter the online filing link through the RDS website at the result in Column 3 (Taxable Income). This is the net www.revds.com. income that is subject to tax. If you elect not to use online filing for your Arizona Step 12 – Tax Due (Column 4): Multiply the Tax Rate by the Taxable Income. Calculate each line separately. Transaction Privilege and Use tax online, you must use this form for filing any RDS administered Arizona Step 13 – Add Penalty & Interest if Applicable (Column municipalities. For a current listing of RDS 5): Pursuant to Arizona law, returns that are filed late administered municipalities, visit our website at www. are assessed a late filing penalty. There is an revds.com. ADDITIONAL penalty for late payments. Due Date: Taxes are due monthly on the 20 of theth o Late Filing Penalty: Calculated at 5% per month month following the collection month. (Example: March or any portion of a month up to a maximum of taxes are due on or before April 20 .) thHowever, the 25% of the amount of tax due. o statute allows that a filing will be considered timely if it Late Payment Penalty: Calculated at 10%. The maximum total of the two penalties cannot is received on or before the last business day of the exceed 25% of the tax due. month when due. o Interest: Interest is calculated at the Federal Check the applicable box in the middle of the form if Short Term rate plus 3 percentage points. On there is no income to report, and sign at the bottom. January 1 of each year outstanding interest is Step 1 – Write your business name, DBA, address, added to the principal tax due and accrues RDS Account # on the form in the spaces made interest pursuant to tax code Sec. 3.16.540 available.. Step 14 – Equals Tax Amount (Column 6): To calculate Step 2 – Write the period for which you are filing (if the tax due, subtract the penalty/interest amount in Column the form is not preprinted). Quarterly filers must be 5 from the Tax Due amount in Column 4. qualified to file quarterly returns. Gross income must be Step 15 – Total from Additional Pages: If you had to use between $5,000 and $50,000 per year. Annual filers additional lines on another page to calculate taxes due, must have less than $5,000 gross income per year. please enter the total from the additional pages in this Contact an RDS representative to request a change in section. filing frequency. Any filing frequency other than Step 16 – Enter Excess Tax Collected: Other excess Monthly must be pre-approved. City/Town tax collected/charged should be entered on this Step 3 Write– the applicable due date based on the line. period for which you are filing. See due date Step 17 – Grand Total Due: (Add Column 6, lines 1 information above. through 17) Step 4 – Region Code: Step 18 – Enter Total Amount Remitted: Enter total o Bullhead City = BHC amount being paid in the box located at the top right of the o Sedona = SE form (Total Amount Remitted with This Return). This o Somerton = SO amount should equal the Grand Total Due. o Willcox = WC Step 5 – City/Town Name: Write the municipality’s Step 19 – Sign and Date the form. A signature is name on the form. required to make the tax return valid. o Checks should be made payable to: RDS – Step 6 – Business Description Code: This code is used Arizona. Please do not staple or tape payment to to identify the type of tax that your business should remit. this form. (Examples: Privilege Tax-00, Use Tax-02 ) See RDS o Do not send cash. Arizona Rate Sheet for additional information. Step 7 – Business Class Code: You must indicate at least Step 20 - Remit tax return with payment to : one business class. (Examples: Hotel/Motel-25, Retail-17, RDS etc.) See RDS Arizona Rate Sheet for additional Attn: AZ – Privilege Tax information. Step 8 – Tax Rate %: You must indicate the tax rate to PO Box 830725 match the Business Description Code/Business Class Code Birmingham, AL 35283-0725 combination that you entered in steps 6 and 7. See RDS Arizona Rate Sheet for a listing of tax rates and codes. Step 9 – Gross Income (Column 1): Enter the gross income in Column 1 for each reported Business Class Code and City/Town. You must enter the gross amount of RDS AZ Universal Forms - Page 3 of 5 ● Updated 03/2013 |
RDS Arizona Rate Sheet Willcox Code: WC (Internal: 4004) Bullhead Sedona Somerton Business Business City Code: SE Code: SO Remit Willcox to Description Class Business Activity Code: BH RDS effective (Internal: (Internal: Code Code (Internal: 4002) 4003) Tax Period 4001) March 2011-- taxes due on or before April 20th 000 002 Mining-Nonmetal 2.00% 3.00% 3.30% 3.00% 000 004 Utilities 2.00% 3.00% 3.30% 3.00% 000 005 Communications 2.00% 3.00% 3.30% 3.00% 000 006 Transporting 2.00% 3.00% 3.30% 3.00% 000 007 Private Rail Car 2.00% 3.00% 3.30% 3.00% 000 008 Pipeline 2.00% 3.00% 3.30% 3.00% 000 009 Publication and Periodicals Distribution 2.00% 3.00% 3.30% 3.00% 000 010 Job Printing 2.00% 3.00% 3.30% 3.00% 000 011 Restaurants and Bars 2.00% 3.00% 3.30% 3.00% 000 012 Amusement and Exhibitions 2.00% 3.00% 3.30% 3.00% Commercial Lease – Lease, Rental, and Licensing 000 013 of Commercial Real Property 2.00% 3.00% 3.30% 3.00% Personal Property Lease- Lease, Rental, and 000 014 Licensing of Personal Property 2.00% 3.00% 3.30% 3.00% 000 015 Contracting-Contractors 2.00% 3.00% 2.50% 3.00% 000 016 Willcox Only -- Contracts (pre August 2002) n/a n/a n/a 2.00% *Retail (For a list of taxable activities that fall under class 000 017 code 017, please see listing below.) 2.00% 3.00% 3.30% 3.00% Willcox Only -----Retail Tax for Entire Single Item 004 017 Over $1,250 n/a n/a n/a 2.00% 000 019 Mining-Metals 0.10% 3.00% 3.30% 0.10% 000 025 Hotel/Motel 2.00% 3.00% 3.30% See 003-025 below. See 000-025 See 000-025 See 000-025 003 025 Willcox Only ---- Hotel/Motel above above above 7.00% 000 033 Telecommunications Service 2.00% 3.00% 3.30% 3.00% 000 037 Contracting-Owner Builder 2.00% 3.00% 3.30% 3.00% 000 041 Municipal Water 2.00% 3.00% 3.30% 3.00% 009 049 Jet Fuel Tax $.03/gal 3.00% 2.50% n/a Advertising (includes radio, newspapers, 000 071 publications, etc.) 2.00% 3.00% 3.30% 3.00% 000 072 Installation 2.00% 3.00% 3.30% 3.00% 000 073 **Contracting-Speculative Builders 2.00% 3.00% 2.50% 3.00% 002 026 Use Tax-Utilities 2.00% 3.00% 2.50% n/a 002 029 Use Tax Purchases 2.00% 3.00% 2.50% n/a 008 051 Jet Fuel Use Tax $.03/gal 3.00% 2.50% n/a 010 100 Bed Tax (Transient Occupancy Tax) 3.00% 3.00% 2.50% n/a notrateDISCLAIMER: beinformationguaranteed provided,Pleaseto appearnotepleaseonthatsaidvisittheformsouradministrationwebsiteuntil allatsuchwww.revds.com. andrequirementsrate changeshaveon thebeenRDSmet. AdvisoryRDSandis notRDSresponsibletax formsforareincorrectupdatedinformationonce the requiredand/or improperinformationusehasof thebeeninformationreceived,provided. verified andAllvalidatedupdatesinarecompliancecompletedwithon aRDStimelypolicy. basisAnyonceinformationthe requirementsreceivedhavebeforebeenormet. after theFor thepublicationmost currentof anRDSRDSadministrationAdvisory or taxand/orform will RDS AZ Universal Forms - Page 4 of 5 ● Updated 03/2013 |
**Other taxable activities reported under Business Class Code 017 are listed below: ** “Speculative Builder” means either: (1) an owner-builder who sells or contracts to sell, at anytime, improved real property (See applicable City Tax Code for additional information.) (2) an owner-builder who sells or contracts to sell improved real property, other than improved real property specified in subsection (1) above (A) prior to completion or (B) before the expiration of 24 months after the improvements of the real property sold are substantially complete. Other Taxable Activities to be Reported Under Class Code 017 Advertising-radio advertising, advertising activities by publishers and distributors of newspaper and other periodicals Mobile Homes/Manufactured Buildings-sale of manufactured buildings (mobile homes) (set-up labor and costs are reported under 015 Contracting) Auctioneers- auctioneers are treated as taxpayers for all purposes, and shall file a return and remit the tax imposed on the activity on behalf of the principal Installation-installation of tangible personal property Brokers- brokers are treated as taxpayers for all purposes, and shall file a return and remit the tax imposed on the activity on behalf of the principal Membership Fees-membership, admission, or other fees charged by limited access retailers including membership fees for health clubs, etc. (charges for dance, martial arts, yoga studios etc. with bona fide professional instruction are not considered a taxable activity.) Photography - Includes sale of photos, sitting charges, developing, making enlargements, retouching, etc. Licensing - licensing for use of computer hardware, storage media, or computer software Professional Services-for transfer of items in a form which would be subject to retail sales (e.g., artwork, forms, manuals, etc.) Coins-any coin shall be considered to have been transferred or acquired primarily for its “Numismatic value” if the sale or acquisition price is equal to or greater than twice the value of the metallic contest of the coin as of the date of transfer or acquisition; and is equal to or greater than twice its face value, in the case of a coin which, at the time of transfer or acquisition, was legal tender or a medium of exchange of the government issuing or authorizing its issuance Consignment Sales- sales of merchandise acquired on consignment are taxable as retail sales Repair Services-taxable portion of charge for repair service of personal property is portion for cost of parts or materials marked up by a reasonable profit Gift Wrapping-where a retailer imposes a charge for gift wrapping and the charge includes the container, paper, and other appropriate material, the wrapping charge is taxable Timbering and Other Extractions-felling, producing, or preparing timber or any product of the forest for sale, profit, or commercial use and extracting, refining, or producing any oil or natural gas for sale, profit or commercial use Computer Software-means any computer program, part of such a program, or any sequence of instructions for automatic data processing equipment. Computer software which is not “custom computer programming” is deemed to be tangible personal property and is considered a taxable activity ratenotDISCLAIMER:beinformationguaranteed provided,Pleaseto appearnotepleaseonthatsaidvisittheformsouradministrationwebsiteuntil allatsuchwww.revds.com.andrequirementsrate changeshaveon thebeenRDSmet. AdvisoryRDSandis notRDSresponsibletax formsforareincorrectupdatedinformationonce the requiredand/or improperinformationusehasof thebeen informationreceived,provided. verified andAllvalidatedupdatesinarecompliancecompletedwithon aRDStimelypolicy. basisAnyonceinformationthe requirementsreceivedhavebeforebeenormet. after theFor thepublicationmost currentof anRDSRDSadministrationAdvisory or taxand/orform will RDS AZ Universal Forms - Page of 5 5 ● Updated 03/2013 |