Arizona Sales Tax Guide for E-commerce Sellers

Rate structure

Arizona's state rate is 5.6%; the combined state + local rate ranges from 5.6–11.2%. Sourcing: Origin (in-state) / Destination (remote).

COMPONENTRATENOTES

State rate5.6%AZTaxes general statewide rate

Local taxes5.6–11.2%Transaction Privilege Tax (TPT): state 5.6% + county + city, all reported by region code on one TPT-2 return.

ReturnTPT-2TPT-2 (Transaction Privilege Tax, business code 605)

Economic nexus threshold

You must register and collect once your Arizona sales reach $100,000, measured over the previous or current calendar year. There is no transaction-count threshold. Threshold stepped down to $100k from 2021. Sales made through a marketplace facilitator do not count toward the remote seller's threshold — only your direct sales do.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Arizona as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

AZTaxes assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Arizona: Monthly · Quarterly · Annual.

Due dates

Returns are due on the 20th of the month following the period (e-file grace to the last business day). When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: 4.5% per month late filing (max 25%) plus 0.5% per month late payment.

Marketplace facilitator rules

Since October 2019, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit Arizona tax on your marketplace sales. How Arizona treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.

Count toward nexus?Noonly your direct sales are tested against the remote-seller threshold.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?Not reportedNot included on the remote seller's TPT return — the facilitator reports them.

Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.

Important: ADOR: sales made through a marketplace facilitator are not included in the remote seller's threshold calculation.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with Arizona Dept. of Revenue when in doubt.

Filing portal & AutoFile

Arizona returns are filed through aztaxes.gov. Login verification: No verification code. SalesTax50 AutoFile prepares the TPT-2 from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a Arizona permit if I only sell on Amazon?

If you exceed the $100,000 threshold with your direct (non-marketplace) sales or have physical presence (including inventory in Arizona warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your AZTaxes return — SalesTax50 separates them automatically.

Does SalesTax50 file Arizona returns automatically?

Yes — AutoFile prepares your TPT-2 from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing Arizona permit.

Is Arizona a sales tax?

Technically a Transaction Privilege Tax on the seller, but for e-commerce it works like a destination sales tax with a 1.2% e-file accounting credit when filed on time.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Arizona Dept. of Revenue before relying on them.

Let AutoFile handle your Arizona returns

Prepared and checked for you — you approve before anything is filed.

Start free nexus check