Tax Jobs in Arizona

Market context

SALT in Arizona encompasses all state and local taxes, including income tax, Transaction Privilege Tax (TPT), property tax, and other excise taxes. Professionals in this area advise businesses and individuals on compliance, planning, and controversy related to Arizona's unique tax landscape.

Arizona's state income tax has been significantly reformed, moving to a single flat rate of 2.5% for all taxpayers as of the 2023 tax year, following a gradual reduction from higher tiered rates. The Transaction Privilege Tax (TPT) is a complex system applied to various business activities, levied by the state, counties, and cities, with rates varying significantly by location and activity (e.g., retail, contracting). Property taxes are levied by local jurisdictions, with primary and secondary tax rates applying to different property uses. Arizona does not have a statewide use tax for remote sellers, but rather expects TPT to be collected by in-state businesses.

Regulatory timeline

• 2023-01-01Arizona Income Tax Flat Rate ImplementationImplemented
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• 2021-06-30New TPT Simplification Laws (HB 2029 & SB 1195)Implemented
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Skills & tools