Privilege (Sales) and Use Tax


Similar to other cities in Arizona and the State of Arizona, Phoenix imposes a transaction privilege (sales) tax on certain business activities. The City tax is in addition to the tax imposed by the State. While the City rate varies by business activity, it is two percent (2.0%) on most activities.  A business engaged in taxable activity will need to obtain a transaction privilege (sales) tax license with Phoenix.

NEW!   TPT - Transaction Privilege (Sales) Tax Simplification is coming!  Please visit the State of Arizona Department of Revenue's webpage at for information.

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License requirements, fees, application, taxable activities, FAQs    Return instructions, tax rates, forms, deductions, factors, interest rates, FAQs     Common statement Q & As. Contact a collector.    Access Common Forms   View Chapter 14 of Phoenix Tax Code.   View Taxpayer Bill of Rights. Sign up for a free tax seminar.    View important Tax Div addressess and phone numbers


Phoenix now offers free on-line filing of sales tax returns and payments.  To go green and sign up for electronic filing, please click the button below.

Learn more about eTax & License Services.

Phoenix offers a free privilege tax seminar.  Click here to learn more.