Arizona Sales Tax Calculator
Calculate the exact sales tax for any purchase in Arizona. Get instant breakdowns of state, county, and city taxes. Updated with current 2026 rates.
AZ Base State Rate: 5.6% (up to 11.2% combined)
Coconino
Total Amount
$106.10
$100.00 + $6.10 tax
Tax Components
Arizona Sales Tax Highlights
Arizona has a 5.6% state sales tax (Transaction Privilege Tax)
Combined rates can reach 11.2% in some areas
Groceries are exempt from state tax
Arizona uses a 'Transaction Privilege Tax' system
Arizona Sales Tax FAQ
What is Arizona's sales tax rate?
Arizona has a 5.6% state Transaction Privilege Tax (TPT). Cities and counties add local taxes, with combined rates averaging about 8.4% and reaching up to 11.2% in some areas.
Are groceries taxed in Arizona?
Groceries are exempt from Arizona's state sales tax. However, some cities may still impose local taxes on food purchases.
Arizona Sales Tax Rate Structure in 2026
Arizona uses a unique system called the Transaction Privilege Tax (TPT) rather than a traditional sales tax. The TPT is technically a tax on the seller for the privilege of doing business in Arizona, though it functions similarly to a sales tax and is passed on to buyers. The state TPT rate is 5.6%, with counties and cities adding their own rates on top.
Combined rates across Arizona range from 5.6% in unincorporated areas with no county or city tax to 11.2% in the highest-taxed jurisdictions. The average combined rate is approximately 8.4%.
| Area | State Rate | County + City Rate | Combined Rate |
|---|---|---|---|
| Phoenix (Maricopa Co.) | 5.6% | 3.0% | 8.6% |
| Scottsdale (Maricopa Co.) | 5.6% | 2.45% | 8.05% |
| Tucson (Pima Co.) | 5.6% | 3.1% | 8.7% |
| Flagstaff (Coconino Co.) | 5.6% | 2.781% | 8.381% |
| Mesa (Maricopa Co.) | 5.6% | 2.7% | 8.3% |
| Glendale (Maricopa Co.) | 5.6% | 3.6% | 9.2% |
A key distinction: Arizona's TPT is origin-based for most business classifications. The tax rate is determined by the seller's location, not the buyer's delivery address — the opposite of most states.
Tax-Exempt Items and Special Rules in Arizona
Arizona exempts several categories of goods from the Transaction Privilege Tax. The most significant exemptions include groceries (food for home consumption) and prescription drugs.
| Category | Taxable? | Notes |
|---|---|---|
| Groceries (unprepared food) | Exempt | Exempt at state level; most cities also exempt |
| Prepared food / restaurants | Yes | Taxed under the restaurant classification |
| Clothing | Yes | No clothing exemption in Arizona |
| Prescription drugs | Exempt | Requires valid prescription |
| Residential rental | Yes | Arizona taxes residential rentals (unique among states) |
| Commercial leases | Yes | Taxed under commercial lease classification |
One unusual feature of Arizona's tax system: residential rental income is subject to TPT. Landlords must collect TPT on rent payments at the applicable city and state rate. This makes Arizona one of the few states that effectively taxes rent.
Filing and Compliance for Arizona Sales Tax
The Arizona Department of Revenue (ADOR) administers the TPT through its online portal, AZTaxes.gov. Businesses must obtain a TPT license before making taxable sales. Filing frequency is assigned based on tax liability: monthly (over $2,000/year), quarterly ($500–$2,000/year), or annually (under $500/year).
Arizona adopted economic nexus rules effective October 1, 2019, requiring remote sellers exceeding $100,000 in annual Arizona sales to collect and remit TPT. Marketplace facilitators must also collect on behalf of their sellers.
| Filing Detail | Requirement |
|---|---|
| Economic nexus threshold | $100,000 in annual Arizona sales |
| Marketplace facilitator rule | Yes — effective October 1, 2019 |
| Filing frequency | Monthly, Quarterly, or Annual |
| State agency | Arizona Department of Revenue (ADOR) |
| Late filing penalty | 4.5% per month on unpaid tax (up to 25%) |
| Sourcing method | Origin-based (seller's location) |
Arizona participates in a unified city/state filing system — businesses file a single TPT return that covers both state and local taxes. ADOR distributes the local portions to the respective jurisdictions, which simplifies compliance compared to states requiring separate local filings.
Related Calculators
Official References
This calculator uses current sales tax rates based on official sources:
- Arizona Department of Revenue
Official Arizona tax authority
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.