PREFERENTIAL TAX RATE | NA | Nonmetalliferous Mining; Oil and Gas Production | $2,905,250 |
PREFERENTIAL TAX RATE | NA | Commercial lease | $436,677,986 |
CREDIT | NA | Accounting credit | $17,415,320 |
TPT EXEMPTION | PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES | Legal | $180,451,406 |
TPT EXEMPTION | PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES | Accounting, Tax Preparation, Bookkeeping and Payroll Services | $79,999,327 |
TPT EXEMPTION | PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES | Architectural and Engineering | $200,677,254 |
TPT EXEMPTION | PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES | Specialized Design Services | $12,560,292 |
TPT EXEMPTION | PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES | Computer System Design and Related Services | $277,600,097 |
TPT EXEMPTION | PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES | Management Consulting Services | $104,450,931 |
TPT EXEMPTION | PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES | Environmental Consulting Services | $9,465,021 |
TPT EXEMPTION | PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES | Other Scientific and Technical Consulting Services | $16,947,439 |
TPT EXEMPTION | PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES | Scientific Research and Development | $45,733,381 |
TPT EXEMPTION | PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES | Advertising, Public Relations and Technical Services | $40,247,509 |
TPT EXEMPTION | PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES | Other Professional, Scientific and Technical Services | $69,120,875 |
TPT EXEMPTION | HEALTH CARE SERVICES | Physicians | $437,876,426 |
TPT EXEMPTION | HEALTH CARE SERVICES | Dentists | $117,608,884 |
TPT EXEMPTION | HEALTH CARE SERVICES | Chiropractors | $13,175,017 |
TPT EXEMPTION | HEALTH CARE SERVICES | Optometrists | $10,935,950 |
TPT EXEMPTION | HEALTH CARE SERVICES | Mental Health Practitioners | $6,697,140 |
TPT EXEMPTION | HEALTH CARE SERVICES | Physical, Occupational and Speech Therapists | $23,211,029 |
TPT EXEMPTION | HEALTH CARE SERVICES | All Other Health Practitioners | $14,368,579 |
TPT EXEMPTION | HEALTH CARE SERVICES | Outpatient Care Centers | $117,911,042 |
TPT EXEMPTION | HEALTH CARE SERVICES | Medical and Diagnostic Labs | $56,374,511 |
TPT EXEMPTION | HEALTH CARE SERVICES | Home Health Services | $52,450,770 |
TPT EXEMPTION | HEALTH CARE SERVICES | Other Ambulatory Health Services | $91,293,427 |
TPT EXEMPTION | HEALTH CARE SERVICES | General Medical and Surgical Hospitals | $781,357,713 |
TPT EXEMPTION | HEALTH CARE SERVICES | Nursing Care Facilities | $60,644,906 |
TPT EXEMPTION | HEALTH CARE SERVICES | Residential Intellectual and Developmental Disability, Mental Health, and Substance Abuse Facilities | $32,705,894 |
TPT EXEMPTION | HEALTH CARE SERVICES | Continuing Care Retirement Facilities and Assisted Living Facilities | $55,604,624 |
TPT EXEMPTION | HEALTH CARE SERVICES | Other Residential Care Facilities | $6,365,668 |
TPT EXEMPTION | HEALTH CARE SERVICES | Individual and Family Services | $72,397,566 |
TPT EXEMPTION | HEALTH CARE SERVICES | Community Food and Housing, and Emergency and Other Relief Services | $32,397,252 |
TPT EXEMPTION | HEALTH CARE SERVICES | Child Day Care Services | $21,329,976 |
TPT EXEMPTION | ADMINISTRATIVE AND BUSINESS SUPPORT SERVICES | Office Administrative | $46,001,170 |
TPT EXEMPTION | ADMINISTRATIVE AND BUSINESS SUPPORT SERVICES | Facilities Support | $32,619,024 |
TPT EXEMPTION | ADMINISTRATIVE AND BUSINESS SUPPORT SERVICES | Employment Services | $220,912,196 |
TPT EXEMPTION | ADMINISTRATIVE AND BUSINESS SUPPORT SERVICES | Business Support | $82,185,384 |
TPT EXEMPTION | ADMINISTRATIVE AND BUSINESS SUPPORT SERVICES | Travel Arrangement and Reservation | $68,487,597 |
TPT EXEMPTION | ADMINISTRATIVE AND BUSINESS SUPPORT SERVICES | Investigation and Security | $52,786,908 |
TPT EXEMPTION | ADMINISTRATIVE AND BUSINESS SUPPORT SERVICES | Services to Building and Dwellings | $121,619,413 |
TPT EXEMPTION | ADMINISTRATIVE AND BUSINESS SUPPORT SERVICES | Other Support Services | $33,270,226 |
TPT EXEMPTION | ADMINISTRATIVE AND BUSINESS SUPPORT SERVICES | Waste Collection | $38,181,775 |
TPT EXEMPTION | ADMINISTRATIVE AND BUSINESS SUPPORT SERVICES | Waste Treatment and Disposal | $9,203,513 |
TPT EXEMPTION | ADMINISTRATIVE AND BUSINESS SUPPORT SERVICES | Remediation and other waste management services | $14,999,390 |
TPT EXEMPTION | PERSONAL CARE SERVICES | Barber | $542,508 |
TPT EXEMPTION | PERSONAL CARE SERVICES | Beauty Salons | $18,170,698 |
TPT EXEMPTION | PERSONAL CARE SERVICES | Nail Salons | $3,108,179 |
TPT EXEMPTION | PERSONAL CARE SERVICES | Diet and Weight Reducing Centers | $2,281,910 |
TPT EXEMPTION | PERSONAL CARE SERVICES | Other Personal Care | $5,252,930 |
TPT EXEMPTION | PERSONAL CARE SERVICES | Death Care Services | $9,034,212 |
TPT EXEMPTION | PERSONAL CARE SERVICES | Personal and Laundry Services | $22,401,602 |
TPT EXEMPTION | PERSONAL CARE SERVICES | Pet Care (not Veterinary) | $3,404,201 |
TPT EXEMPTION | PERSONAL CARE SERVICES | Photofinishing | $823,339 |
TPT EXEMPTION | PERSONAL CARE SERVICES | Parking lot/Garages | $10,720,769 |
TPT EXEMPTION | PERSONAL CARE SERVICES | Other Personal Services | $3,930,433 |
TPT EXEMPTION | EDUCATIONAL SERVICES | Business School/Computer/Management Training | $9,422,902 |
TPT EXEMPTION | EDUCATIONAL SERVICES | Technical and Trade Schools | $31,925,365 |
TPT EXEMPTION | EDUCATIONAL SERVICES | Other Schools and Instruction | $14,823,135 |
TPT EXEMPTION | EDUCATIONAL SERVICES | Education Support Services | $9,492,997 |
TPT EXEMPTION | FINANCIAL SERVICES | Credit Unions | $41,655,186 |
TPT EXEMPTION | FINANCIAL SERVICES | Sales Financing | $90,469,588 |
TPT EXEMPTION | FINANCIAL SERVICES | Mortgage and Nonmortgage Loan Brokers | $9,392,155 |
TPT EXEMPTION | FINANCIAL SERVICES | Financial Transaction Processing and Clearing | $62,544,339 |
TPT EXEMPTION | FINANCIAL SERVICES | Other Activities Related to Credit Intermediation | $13,514,042 |
TPT EXEMPTION | FINANCIAL SERVICES | Securities Brokerage | $111,563,402 |
TPT EXEMPTION | FINANCIAL SERVICES | Portfolio Management | $45,264,359 |
TPT EXEMPTION | FINANCIAL SERVICES | Investment Advice | $33,966,768 |
TPT EXEMPTION | FINANCIAL SERVICES | Other Financial Investment Activities | $483,195,896 |
TPT EXEMPTION | OTHER SERVICES | Automotive Repair and Maintenance | $102,321,964 |
TPT EXEMPTION | OTHER SERVICES | Electronic and Precision Repair and Maintenance | $13,195,560 |
TPT EXEMPTION | OTHER SERVICES | Commercial, Industrial Machinery Repair and Maintenance | $26,825,008 |
TPT EXEMPTION | OTHER SERVICES | Personal and Household Goods Repair and Maintenance | $5,475,760 |
TPT EXEMPTION | OTHER SERVICES | Religious, Grantmaking, Civic, Professional and similar Organizations | $110,617,911 |
TPT EXEMPTION | ALL OTHER | Wholesale trade (503) | $4,022,858,923 |
TPT EXEMPTION | ALL OTHER | Cash discounts (708) | $5,484,353 |
TPT EXEMPTION | ALL OTHER | Trade-ins (711) | $9,023,345 |
TPT EXEMPTION | ALL OTHER | Services provided by a retailer (549) | $214,546,830 |
TPT EXEMPTION | ALL OTHER | Business activity on a Reservation for a Enrolled Native American or Tribal entity (570) | $12,119,288 |
TPT EXEMPTION | ALL OTHER | Sale of postage stamps at face value (716) | N/A |
TPT EXEMPTION | ALL OTHER | Sales to Foreign diplomats (777) | N/A |
TPT EXEMPTION | ALL OTHER | Sale of warranty or service contracts (542) | $19,090,296 |
TPT EXEMPTION | ALL OTHER | Sale of tangible personal property by a nonprofit organization (725) | $708,350 |
TPT EXEMPTION | ALL OTHER | Sale of an aircraft sold to a carrier, government or nonresident (507) | $331,940 |
TPT EXEMPTION | ALL OTHER | Sale of stocks and bonds (no deduction code) | N/A |
TPT EXEMPTION | ALL OTHER | Prescription drugs and medical oxygen (536) | $603,979,601 |
TPT EXEMPTION | ALL OTHER | Prosthetic appliances (559) | $14,649,744 |
TPT EXEMPTION | ALL OTHER | Insulin, insulin syringe and glucose test strips (533) | $64,657 |
TPT EXEMPTION | ALL OTHER | Prescription eyeglasses and contact lenses (590) | $1,905,212 |
TPT EXEMPTION | ALL OTHER | Hearing aids (594) | $553,262 |
TPT EXEMPTION | ALL OTHER | Durable medical equipment (526) | $21,100,163 |
TPT EXEMPTION | ALL OTHER | Sales to nonresidents for use outside Arizona if the property is shipped or delivered outside the state (541) | $5,611,739 |
TPT EXEMPTION | ALL OTHER | Food for home consumption (506 and 513) | $356,404,061 |
TPT EXEMPTION | ALL OTHER | Textbooks that are required by any state university or community college (505) | $975,597 |
TPT EXEMPTION | ALL OTHER | Meals provided to Employee of restaurants (568) | $135,437 |
TPT EXEMPTION | ALL OTHER | Food used in school lunches (569) | $1,725,879 |
TPT EXEMPTION | ALL OTHER | Sale of Arizona lottery tickets (521) | $43,545,000 |
TPT EXEMPTION | ALL OTHER | Precious metal bullion and monetized bullion (567 and 601) | $2,940,132 |
TPT EXEMPTION | ALL OTHER | Sales of vehicle fuel and aviation fuel (515) | $161,824,860 |
TPT EXEMPTION | ALL OTHER | Tangible personal property sold to Personal property leasing business to lease (571) | $708,238 |
TPT EXEMPTION | ALL OTHER | Tangible personal property sold in interstate or foreign commerce (504) | $247,270,220 |
TPT EXEMPTION | ALL OTHER | Tangible personal property sold to a qualifying hospital or a qualifying health care organization or sold to or purchased by qualifying community health centers and health care organizations (545, 546, 572, 574) | $41,929,665 |
TPT EXEMPTION | ALL OTHER | Tangible personal property sold to a nonprofit organization which regularly serves meals to the needy and indigent (544) | $2,321,744 |
TPT EXEMPTION | ALL OTHER | Tangible personal property sold to a nonprofit organization which provides housing for low-income persons over 62 years of age (573) | N/A |
TPT EXEMPTION | ALL OTHER | Tangible personal property sold to Qualifying Health Sciences Educational Institution (699) | N/A |
TPT EXEMPTION | ALL OTHER | Magazines or other periodicals or publications to encourage tourist travel (602) | N/A |
TPT EXEMPTION | ALL OTHER | Sale of articles to a contractor for incorporation or fabrication under a
contract or for environmental response or remediation (552 and 589) | $7,025,251 |
TPT EXEMPTION | ALL OTHER | Tangible personal property sold to a Subcontractor for incorporation into
a Prime Contracting project (584) | $484,851 |
TPT EXEMPTION | ALL OTHER | Exempt motor vehicle sales for certain nonresidents (580) | $250,556 |
TPT EXEMPTION | ALL OTHER | Exempt motor vehicle sales for Native Americans (530) | $2,252,511 |
TPT EXEMPTION | ALL OTHER | Tangible personal property purchased by a nonprofit charitable organization that uses such property for training, etc., for mentally or physically handicapped persons (575) | N/A |
TPT EXEMPTION | ALL OTHER | Tangible personal property sold by a nonprofit organization associated with a major league baseball team or a national touring professional golf association (762) | N/A |
TPT EXEMPTION | ALL OTHER | Tangible personal property sold by a nonprofit organization associated with a rodeo featuring primarily farm and ranch animals (763) | N/A |
TPT EXEMPTION | ALL OTHER | Sales of commodities under futures contracts consigned to a warehouse for resale (583) | $449,724 |
TPT EXEMPTION | ALL OTHER | Seeds, seedlings, etc., to commercially produce agricultural, horticultural, viticultural or floricultural crops in Arizona (537) | $1,852,887 |
TPT EXEMPTION | ALL OTHER | Machinery, equipment and certain supplies used to assist the physically or developmentally disabled or those persons with head injuries (525) | $1,776,699 |
TPT EXEMPTION | ALL OTHER | Sales of natural gas or liquefied petroleum gas used to propel a vehicle (509) | $8,982,419 |
TPT EXEMPTION | ALL OTHER | Paper machine clothing used or consumed in paper manufacturing (586) | N/A |
TPT EXEMPTION | ALL OTHER | Machinery, equipment, utility product, materials and other tangible
personal property used to construct a qualified environmental technology
facilityåÊåÊåÊ(607) | N/A |
TPT EXEMPTION | ALL OTHER | Sales of coal, petroleum, coke, natural gas, virgin fuel oil and electricity to an environmental technology facility (511) | $290,595 |
TPT EXEMPTION | ALL OTHER | Sales of liquid, solid or gaseous chemicals used in manufacturing, processing, fabricating, mining, refining, metallurgical operations or research or development (510) | $9,033,403 |
TPT EXEMPTION | ALL OTHER | Sales of food or drink consumed on the premises of a jail or prison (514) | $706,492 |
TPT EXEMPTION | ALL OTHER | Motor vehicles and any tangible personal property or repair that becomes a part of the motor vehicles sold to a licensed motor operator that lease or rent the property (528) | $3,171,834 |
TPT EXEMPTION | ALL OTHER | Livestock, poultry feed, salts, vitamins for livestock or poultry consumption (520) | $4,953,224 |
TPT EXEMPTION | ALL OTHER | Sale or purchase of implants used as growth promotants and injectable medicine (516) | $273,828 |
TPT EXEMPTION | ALL OTHER | Sales of motor vehicles at auction to nonresidents of Arizona for use outside Arizona (529) | $3,242,085 |
TPT EXEMPTION | ALL OTHER | Personal hygiene products which are furnished to and to be consumed by hotel occupants (534 and 566) | $214,254 |
TPT EXEMPTION | ALL OTHER | Sales or purchases of alternative fuel to a used oil fuel burner (587) | N/A |
TPT EXEMPTION | ALL OTHER | Printed, photographic, electronic or digital media materials for use in publicly funded libraries (519) | $227,892 |
TPT EXEMPTION | ALL OTHER | Tangible personal property consisting of food, beverages and condiments sold to or purchase by a commercial airline (512) | $637,134 |
TPT EXEMPTION | ALL OTHER | Sale of new alternative fuel vehicles and conversion equipment (592) | N/A |
TPT EXEMPTION | ALL OTHER | Sale of spirituous, vinous or malt liquor by a liquor wholesaler (588) | N/A |
TPT EXEMPTION | ALL OTHER | Tangible personal property by a nonprofit that produces, organizes or promotes cultural or civic related festivals (764) | $46,359 |
TPT EXEMPTION | ALL OTHER | Application services designed to assess or test student learning (596) | $68,058 |
TPT EXEMPTION | ALL OTHER | Sale of motor vehicle fuel and use fuel to a Healthy Forest business (598) | N/A |
TPT EXEMPTION | ALL OTHER | Sale of repair parts in equipment used by a Healthy Forest business (603) | $107,548 |
TPT EXEMPTION | ALL OTHER | Sales or transfer of renewable energy credits (604) | $94,830 |
TPT EXEMPTION | ALL OTHER | Sales of computer data equipment for use in a certified computer data center (565) | $110,527 |
TPT EXEMPTION | ALL OTHER | Sales of orthodontic devices dispensed by a dental professional (582) | N/A |
TPT EXEMPTION | ALL OTHER | Property sold to a Contractor for a MRRA project on an Indian Reservation (712) | $132,548 |
TPT EXEMPTION | ALL OTHER | Machinery or equipment used directly in manufacturing, processing, fabricating, job printing, refining or metallurgical operations (522) | $30,752,467 |
TPT EXEMPTION | ALL OTHER | Sale of machinery or equipment used in mining and in drilling for or extracting oil or gas from the earth (523 and 579) | $16,358,238 |
TPT EXEMPTION | ALL OTHER | Certain equipment used in the telecommunications industry (539) | $1,421,457 |
TPT EXEMPTION | ALL OTHER | Machinery, equipment or transmission lines used directly in producing or transmitting electrical power (524) | $6,438,820 |
TPT EXEMPTION | ALL OTHER | Neat animals, horses, asses, sheep, swine or goats used or to be used as breeding or production stock (605) | $106,339 |
TPT EXEMPTION | ALL OTHER | Pipes or valves 4Û in diameter used to transport oil, natural gas, artificial gas, water or coal slurry (535) | $746,022 |
TPT EXEMPTION | ALL OTHER | Certain aircraft, navigational and communication instruments (508) | $9,045,906 |
TPT EXEMPTION | ALL OTHER | Machinery, tools, equipment used in repairing, remodeling or maintaining aircraft, aircraft engines or aircraft component parts (532) | $481,446 |
TPT EXEMPTION | ALL OTHER | Railroad rolling stock, rails, ties and signal control equipment used to transport persons or property for hire (576) | $104,967 |
TPT EXEMPTION | ALL OTHER | Buses or other urban mass transit vehicles used to transport persons for hire or pursuant to a governmentally adopted and controlled urban mass transportation program (606) | N/A |
TPT EXEMPTION | ALL OTHER | Certain groundwater measuring devices and their installation (581) | N/A |
TPT EXEMPTION | ALL OTHER | New machinery and equipment used for commercial production of agricultural, horticultural, viticultural and floricultural crops (585) | $3,476,564 |
TPT EXEMPTION | ALL OTHER | Machinery or equipment used in research and development (553) | $913,561 |
TPT EXEMPTION | ALL OTHER | Tangible personal property used by an direct broadcast satellite television or data transmission service or facility (591) | N/A |
TPT EXEMPTION | ALL OTHER | Clean rooms used for manufacturing, processing, fabrication or research and development (595) | $110,527 |
TPT EXEMPTION | ALL OTHER | Machinery or equipment for poultry and egg production (577) | N/A |
TPT EXEMPTION | ALL OTHER | Machinery and equipment used by agriculture to prevent, monitor, control or reduce pollution (597) | N/A |
TPT EXEMPTION | ALL OTHER | Machinery and equipment to prevent pollution for farming and ranching (599) | N/A |
TPT EXEMPTION | ALL OTHER | Digital television machinery and equipment purchases for compliance with the Telecommunications Act of 1996 (578) | N/A |
TPT EXEMPTION | ALL OTHER | Machinery and equipment sold or rented to a healthy forest certified business (554) | $49,362 |
TPT EXEMPTION | ALL OTHER | Federal luxury excise tax on heaving trucks and trailers (609) | N/A |
TPT EXEMPTION | ALL OTHER | Sales made to the U S Government by a manufacturer, modifier, assembler or repairer (547) | $31,451,080 |
TPT EXEMPTION | ALL OTHER | Sales of component parts made to a manufacturer, modifier, assembler or repairer for sale to the U S Government (543) | $5,371,050 |
TPT EXEMPTION | ALL OTHER | Sales of overhead materials used in a contract between the U S Government and a manufacturer, modifier, assembler or repairer (611) | $1,101,000 |
TPT EXEMPTION | ALL OTHER | 50% of retail sales made to U S Government; 100% of Use Tax (548) | $4,152,600 |
TPT EXEMPTION | ALL OTHER | Gross income from motor vehicle manufacturerÛªs cash rebates if assigned to the retailer (501) | $21,677,536 |
TPT EXEMPTION | ALL OTHER | Gross income derived from the waste tire disposal fee (613) | N/A |
TPT EXEMPTION | ALL OTHER | Sales of solar energy devices (538) | $26,026,180 |
TPT EXEMPTION | ALL OTHER | Sales of wireless telecommunication equipment as an inducement to enter into or continue a contract for telecommunication services or sales commissions received (614) | $65,156 |
TPT EXEMPTION | ALL OTHER | Sales of motor vehicle to a nonresident from a state with a lower tax rate (531) | $2,529,091 |
TPT EXEMPTION | ALL OTHER | Transportation by vehicles subject to fees paid to MVD (715) | $365,954 |
TPT EXEMPTION | ALL OTHER | Transportation of persons by air if taxation is prohibited by Federal Law (615) | $1,877,324 |
TPT EXEMPTION | ALL OTHER | Ambulances or ambulance services (no deduction code) | N/A |
TPT EXEMPTION | ALL OTHER | Public transportation services for dialÛaÛride programs and special needs transportation services (no deduction code) | N/A |
TPT EXEMPTION | ALL OTHER | Gross proceeds for transporting freight or property by an exclusively Arizona railroad for portions of single shipments involving other railroads (616) | $414,421 |
TPT EXEMPTION | ALL OTHER | Gross proceeds for arranging transportation as a convenience or service to a customer if the business is not engaged in the transportation business (no deduction code) | N/A |
TPT EXEMPTION | ALL OTHER | Gross proceeds of sales or gross income derived from transporting for hire persons, freight or property by a railroad pursuant to a contract with another railroad (620) | $44,386 |
TPT EXEMPTION | ALL OTHER | Sales taxed under another business code (640) | $167,152 |
TPT EXEMPTION | ALL OTHER | Sales of transportation or amusement activities arranged by another business that is exempt (612) | $230,301 |
TPT EXEMPTION | ALL OTHER | Sales of transportation or amusement activities arranged and taxed by another (702) | $158,247 |
TPT EXEMPTION | ALL OTHER | Gross proceeds of sales or gross income derived from transporting fertilizer by a railroad from a point in Arizona to another point in Arizona (625) | N/A |
TPT EXEMPTION | ALL OTHER | Sales of electric services to a retail electric customer who is located outside Arizona for Delivery and use outside Arizona (617) | N/A |
TPT EXEMPTION | ALL OTHER | Rental of space on utility poles (759) | N/A |
TPT EXEMPTION | ALL OTHER | Sales from transfer of electricity by a retail electric customer to an electric distribution system (618) | N/A |
TPT EXEMPTION | ALL OTHER | Development fees charged by a municipally owned utility (621) | $956,377 |
TPT EXEMPTION | ALL OTHER | Revenue received by any person owning a utility system in the form of reimbursement or compensation for property and equipment installed to provide utility access to, on or across land of any actual utility consumer (626) | N/A |
TPT EXEMPTION | ALL OTHER | Interstate sales of electricity, natural gas and water | N/A |
TPT EXEMPTION | ALL OTHER | Interstate telecommunications services (643) | $1,693,959 |
TPT EXEMPTION | ALL OTHER | Sales of intrastate telecommunications services by a cable television system or by a microwave television transmission system (no deduction code) | N/A |
TPT EXEMPTION | ALL OTHER | Sales of internet access services (517) | $1,253,745 |
TPT EXEMPTION | ALL OTHER | Sales of intrastate telecommunications services to a direct broadcast satellite television or data transmission service (619) | N/A |
TPT EXEMPTION | ALL OTHER | EndÛuser common line charges and carrier access charges established by federal communications regulations (641 and 627) | N/A |
TPT EXEMPTION | ALL OTHER | Sales of direct broadcast satellite television services (633) | $65,306 |
TPT EXEMPTION | ALL OTHER | Telecommunications services purchased with a prepaid calling card (649) | N/A |
TPT EXEMPTION | ALL OTHER | Manufacturing or publishing books (no deduction code) | N/A |
TPT EXEMPTION | ALL OTHER | Gross income of publications derived from advertising (628) | Included in services |
TPT EXEMPTION | ALL OTHER | Sales to a person distributing printing, engraving, embossing or copying without consideration in connection with the publication of a newspaper or magazine (630) | N/A |
TPT EXEMPTION | ALL OTHER | Sales of job printing, engraving, embossing and copying for use outside Arizona if the materials are shipped or delivered out of the state (637) | $679,114 |
TPT EXEMPTION | ALL OTHER | Sales of postage and freight (561) | $1,339,159 |
TPT EXEMPTION | ALL OTHER | Leasing a mobile home for more than 29 days (629) | $1,382,391 |
TPT EXEMPTION | ALL OTHER | Leasing or renting 4 or fewer rooms of an ownerÛoccupied residence bed and breakfast with less than 50% average annual occupancy (636) | N/A |
TPT EXEMPTION | ALL OTHER | Transient lodging sales or activities that are exempt (704) | $1,658,634 |
TPT EXEMPTION | ALL OTHER | Transient lodging sales or activities that are exempt under the Amusement or Transporting classifications (701) | N/A |
TPT EXEMPTION | ALL OTHER | Commissions paid in the Transient Lodging classification (648) | N/A |
TPT EXEMPTION | ALL OTHER | Transient lodging sales for lodging for more than thirty days (718) | $606,331 |
TPT EXEMPTION | ALL OTHER | Leasing films, tapes or slides used by theaters or movies or used by television stations or radio stations (784) | N/A |
TPT EXEMPTION | ALL OTHER | Amusement activities sponsored by the Arizona exposition and state fair board (785) | N/A |
TPT EXEMPTION | ALL OTHER | Lease of tangible personal property by a parent to a subsidiary or by a subsidiary to another subsidiary (631) | $685,999 |
TPT EXEMPTION | ALL OTHER | Operating coinÛoperated washing, drying and dry cleaning machines or car washing machines (786) | N/A |
TPT EXEMPTION | ALL OTHER | Leasing or renting aircraft or training equipment by a nonprofit school offering aviation and aerospace degrees (787) | N/A |
TPT EXEMPTION | ALL OTHER | Leasing or renting photographs, transparencies, etc. used by Arizona on the internet, in magazines or other publications encouraging tourism (651) | N/A |
TPT EXEMPTION | ALL OTHER | Leasing or renting certified ignition interlock devices (no deduction code) | N/A |
TPT EXEMPTION | ALL OTHER | Vehicle registration fee reimbursements (656) | $53,622 |
TPT EXEMPTION | ALL OTHER | Leasing or renting a motor vehicle if the motor carrier fee has been paid (660) | $1,998,224 |
TPT EXEMPTION | ALL OTHER | Amounts received by a motor vehicle dealer for the 1stmonth of a lease payment if the lease is transferred to a third party (556) | $185,948 |
TPT EXEMPTION | ALL OTHER | Car rental surcharge charges (680) | N/A |
TPT EXEMPTION | ALL OTHER | Freight charges relating to nonmetalliferous mineral products (652) | N/A |
TPT EXEMPTION | ALL OTHER | Process cost on nonmetalliferous mineral products shipped out of state (658) | $775,320 |
TPT EXEMPTION | ALL OTHER | Private or group instructional activities (657) | $434,674 |
TPT EXEMPTION | ALL OTHER | Monthly membership fees (527) | $2,095,566 |
TPT EXEMPTION | ALL OTHER | Musical, dramatic or dance groups or a botanical garden, museum or zoo that qualifies as a nonprofit charitable organization (no deduction code) | N/A |
TPT EXEMPTION | ALL OTHER | Sales of admissions to intercollegiate football contests (no deduction code) | N/A |
TPT EXEMPTION | ALL OTHER | Fees and assessments received by a homeowners organization (no deduction code) | N/A |
TPT EXEMPTION | ALL OTHER | Arranging an amusement activity as a service to a personÛªs customers (no deduction code) | N/A |
TPT EXEMPTION | ALL OTHER | PariÛmutuel and purse monies (661) | $669,547 |
TPT EXEMPTION | ALL OTHER | Transient Lodging recreational establishment membership fees (666) | $300,677 |
TPT EXEMPTION | ALL OTHER | Sale to transient lodging business for resale (670) | $62,360 |
TPT EXEMPTION | ALL OTHER | Gratuities distributed to servers or service employees (724) | N/A |
TPT EXEMPTION | ALL OTHER | Sales by CongressionallyÛchartered veterans organization of food or drink (744) | $95,055 |
TPT EXEMPTION | ALL OTHER | Sales by churches, fraternal benefit societies and other nonprofit organizations which donÛªt regularly engage or continue in the restaurant business for the purpose of fund raising (no deduction code) | N/A |
TPT EXEMPTION | ALL OTHER | Restaurant sales to a school district (662) | N/A |
TPT EXEMPTION | ALL OTHER | Prime Contracting income from out of state projects (681) | $9,873,858 |
TPT EXEMPTION | ALL OTHER | Sale of used manufactured buildings (562) | $238,426 |
TPT EXEMPTION | ALL OTHER | Sale for resale to another manufactured building dealer (668) | N/A |
TPT EXEMPTION | ALL OTHER | 35% Deduction from Prime Contracting Base (502) | $135,996,969 |
TPT EXEMPTION | ALL OTHER | Purchase by a Prime Contractor of machinery, equipment or other tangible personal property by a that is exempt under another classification (608, 622, 623, 624, 632, 635, 639, 644, 645, 646, 654, 665, 674, 675, 685, 691, 697, 706, 799) | $4,475,246 |
TPT EXEMPTION | ALL OTHER | Land Deduction (518) | $11,041,406 |
TPT EXEMPTION | ALL OTHER | Furniture and Appliances not incorporated into a Manufactured building (663) | N/A |
TPT EXEMPTION | ALL OTHER | Contracting in a military reuse zone for a manufacturer, assembler or fabricator of aviation or aerospace products (667) | N/A |
TPT EXEMPTION | ALL OTHER | Gross proceeds of sales from a contract to install, assemble, repair or maintain machinery that does not become permanently attached (600) | $3,314,631 |
TPT EXEMPTION | ALL OTHER | Income from contracts for construction of facilities for raising egg producing poultry or the production and packaging of eggs (683) | $528,518 |
TPT EXEMPTION | ALL OTHER | Income from contracts for construction of a launch site (698) | N/A |
TPT EXEMPTION | ALL OTHER | Income from contracts for construction of a domestic violence shelter (673) | N/A |
TPT EXEMPTION | ALL OTHER | Gross proceeds from contracts to perform postÛconstruction treatment of real property for termite and general pest control (686) | $451,048 |
TPT EXEMPTION | ALL OTHER | Gross proceeds from contracts to certain state university research infrastructure projects (696) | N/A |
TPT EXEMPTION | ALL OTHER | Gross proceeds from construction contracts for healthy forest business (555) | $472,766 |
TPT EXEMPTION | ALL OTHER | Gross proceeds from development or impact fees (560) | $527,681 |
TPT EXEMPTION | ALL OTHER | Gross proceeds from construction of a mixed waste processing facility located on a municipal solid waste landfill (719) | N/A |
TPT EXEMPTION | ALL OTHER | Subcontracting income (550) | $295,367,011 |
TPT EXEMPTION | ALL OTHER | Lawn maintenance services (689) | $967,894 |
TPT EXEMPTION | ALL OTHER | Cost of architectural or engineering service (557) | $2,738,282 |
TPT EXEMPTION | ALL OTHER | Manufactured building delivered out of state (694) | N/A |
TPT EXEMPTION | ALL OTHER | Construction Design phase or professional services (690) | $992,689 |
TPT EXEMPTION | ALL OTHER | Maintenance, repair, replace or alteration contract with a property owner (500) | $118,489,839 |
TPT EXEMPTION | ALL OTHER | Credit for tax paid to an equivalent jurisdiction (684) | $672,201 |
TPT EXEMPTION | ALL OTHER | Component parts for a manufactured product for resale (687) | $3,112,452 |
TPT EXEMPTION | ALL OTHER | Tangible personal property not exceeding $200 purchased by an individual at retail outside the continental U.S. ÛÒ USE TAX ONLY (693) | N/A |
TPT EXEMPTION | ALL OTHER | Advertising Supplements (688) | N/A |
TPT EXEMPTION | ALL OTHER | Tangible personal property purchased by a nonprofit charitable organization from the parent or affiliate organization located out of state ÛÒ USE TAX ONLY (695) | $72,864 |
TPT EXEMPTION | ALL OTHER | Motor vehicles removed from inventory and provided to charitable or educational institutions or state universities or their affiliated organization ÛÒ USE TAX ONLY (703) | $190,726 |
TPT EXEMPTION | ALL OTHER | Tangible personal property which directly enters into or becomes an ingredient or part of cards used as prescription plan identification cards ÛÒ USE TAX ONLY (705) | N/A |
TPT EXEMPTION | ALL OTHER | Liquefied natural gas used to fuel compressor equipment ÛÒ USE TAX ONLY (563) | $57,082 |
TPT EXEMPTION | ALL OTHER | Tangible personal property exempt under the Utility classification (707) | $855,664 |
TPT EXEMPTION | ALL OTHER | Purchase price of electricity bought by a retail electric customer from a utility when tax is paid under utility classification (709) | N/A |
TPT EXEMPTION | ALL OTHER | Purchase price of electricity or natural gas by a manufacturer or smelting operations (710) | $2,656,924 |
TPT EXEMPTION | ALL OTHER | Purchase price of electricity or natural gas by a business that operates an international operations center that is certified by the Arizona Commerce Authority (783) | N/A |
TPT EXEMPTION | ALL OTHER | Sales to Direct Pay permit holder (692) | $144,563 |
TPT EXEMPTION | ALL OTHER | 3% of tax collected for 911 tax on prepaid wireless products (564) | $254,264 |