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Arizona Department of Revenue Transaction Privilege Tax Update

November 24, 2014

The Arizona Department of Revenue has issued a new Notice regarding the changes to A.R.S. Sects. 42-5009 and 42-5075.  The Notice can be found by following this link.


The Notice offers some answers to frequently asked questions regarding the changes to the transaction privilege tax treatment of contractors, subcontractors and suppliers in Arizona. The changes to the law include new reporting requirements, new forms and new definitions which substantially change the process and procedure for applying the transaction privilege tax on construction projects.


The following links contain additional information about the changes, which go into effect on January 1, 2015.





For further information about this issue and other construction matters please contact our attorneys (Pat Durazzo, Neal Eckel or Eric Hawkins) at 520-792-0448 or attorneys@durazzo-eckel.com.

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