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- Transaction_privilege_tax abstract "Transaction privilege tax (TPT) refers to a gross receipts tax levied by the state of Arizona on certain persons for the privilege of conducting business in the state. TPT differs from the “true” sales tax imposed by many other U.S. states as it is imposed upon the seller or lessor rather than the purchaser or lessee. The seller/lessor may pass the burden of the tax on to the purchaser/lessee, but the seller or lessor is the party that remains ultimately liable to Arizona for the tax. TPT is imposed under 16 separate business classifications: amusement, commercial lease, job printing, membership camping, mining, owner builder sales, personal property rental, pipeline, prime contracting, private car line, publication, restaurant, retail, telecommunications, transient lodging, transporting, and utilities. (Effective November 1, 2006, the Arizona State Legislature repealed the membership camping classification statute, reducing the total number of tax classifications from 17 to 16.) State tax rates for the various classifications are as follows: 5.5% for the transient lodging classification, 3.125% for the mining classification, 0% for the commercial lease classification, and 5.6% for all other tax classifications. Taxes are imposed on the total gross receipts of taxable businesses, with the exception of prime contractors, who are taxed on 65% of their gross receipts. All gross receipts for a person subject to tax under a particular tax classification are subject to tax unless otherwise specifically exempted or excluded by statute. Exemptions and deductions of one tax classification may not be used under another classification unless specifically delineated.".
- Transaction_privilege_tax wikiPageExternalLink displaycontent.jsp?name=county.
- Transaction_privilege_tax wikiPageExternalLink www.azdor.gov.
- Transaction_privilege_tax wikiPageExternalLink www.azleague.org.
- Transaction_privilege_tax wikiPageID "7634506".
- Transaction_privilege_tax wikiPageRevisionID "442322792".
- Transaction_privilege_tax hasPhotoCollection Transaction_privilege_tax.
- Transaction_privilege_tax subject Category:Sales_taxes.
- Transaction_privilege_tax subject Category:Taxation_in_Arizona.
- Transaction_privilege_tax type Abstraction100002137.
- Transaction_privilege_tax type Charge113400798.
- Transaction_privilege_tax type Excise113316332.
- Transaction_privilege_tax type IndirectTax113313899.
- Transaction_privilege_tax type Levy113308864.
- Transaction_privilege_tax type Liabilities113396054.
- Transaction_privilege_tax type Possession100032613.
- Transaction_privilege_tax type Relation100031921.
- Transaction_privilege_tax type SalesTax113316568.
- Transaction_privilege_tax type SalesTaxes.
- Transaction_privilege_tax type Tax113308999.
- Transaction_privilege_tax comment "Transaction privilege tax (TPT) refers to a gross receipts tax levied by the state of Arizona on certain persons for the privilege of conducting business in the state. TPT differs from the “true” sales tax imposed by many other U.S. states as it is imposed upon the seller or lessor rather than the purchaser or lessee. The seller/lessor may pass the burden of the tax on to the purchaser/lessee, but the seller or lessor is the party that remains ultimately liable to Arizona for the tax.".
- Transaction_privilege_tax label "Transaction privilege tax".
- Transaction_privilege_tax sameAs m.0267cpz.
- Transaction_privilege_tax sameAs Q17108025.
- Transaction_privilege_tax sameAs Q17108025.
- Transaction_privilege_tax sameAs Transaction_privilege_tax.
- Transaction_privilege_tax wasDerivedFrom Transaction_privilege_tax?oldid=442322792.
- Transaction_privilege_tax isPrimaryTopicOf Transaction_privilege_tax.