What is the sales tax rate in Arizona?

Arizona has a state Transaction Privilege Tax (TPT) rate of 5.600%. This is technically not a traditional "sales tax" but functions similarly. Counties and cities add their own local rates, so combined rates typically range from 5.600% to over 11%.

What is TPT and how is it different from sales tax?

Arizona uses a Transaction Privilege Tax (TPT) instead of a traditional sales tax. TPT is technically a tax on the vendor for the privilege of doing business in Arizona, not directly on the purchaser. However, vendors typically pass this cost to customers, making it functionally similar to a sales tax. The current state TPT rate is 5.600%.

Does Arizona have local sales tax?

Yes, Arizona allows counties and cities to impose local transaction privilege taxes on top of the 5.600% state rate. Local rates vary significantly across the state, with combined rates ranging up to 11% or higher in some areas.

Are groceries taxed in Arizona?

Groceries are generally exempt from Arizona's state TPT. This includes food items covered by the Food Stamp Act, plus items like candy, gum, snack foods, and even soft drinks. However, many local jurisdictions do tax groceries—though major cities like Phoenix, Mesa, and Tucson do not. Prepared food and restaurant meals are always taxable.

Is clothing taxed in Arizona?

Yes, clothing and apparel are subject to Arizona's TPT at the state rate of 5.600% plus any applicable local taxes. There are no special exemptions for clothing regardless of price.

Do I pay sales tax on used cars in Arizona?

Yes, Arizona charges TPT on vehicle purchases. The rate is 5.600% state tax plus applicable county and city taxes. The tax is calculated on the purchase price and must be paid when you register the vehicle with the MVD (Motor Vehicle Division).

When did Arizona last change its sales tax rate?

Arizona's state TPT rate returned to 5.600% in June 2013, when a temporary 1% increase (Proposition 100) expired. The rate had been temporarily raised to 6.6% from 2010-2013 to address budget shortfalls. The current 5.600% rate has been stable since 2013.

Do I pay AZ sales tax on online purchases?

Yes, online purchases delivered to Arizona addresses are subject to TPT. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, most major online retailers collect Arizona transaction privilege tax at checkout.

Sales Tax Calculator

Arizona Sales Tax
Calculator

Calculate Arizona sales tax instantly for any city. Enter any amount to see the exact tax and total with local rates included.

State TPT Rate

5.600%

Select City

Amount before tax

About Arizona Sales Tax

State rate: 5.600%

Local rate in Maricopa County: 3.500%

Combined rate in Phoenix: 9.100%

State TPT Rate

5.600%

Local Tax

Yes

Max Combined

~11%

Maricopa County

8.800%

Standard Rate

111,807

City	County	Standard Rate	Special District	Population
Phoenix	Maricopa	9.100%	Standard Rate	1,673,164
Tucson	Pima	8.600%	Standard Rate	554,013
Mesa	Maricopa	8.300%	Standard Rate	517,151
Chandler	Maricopa	7.800%	Standard Rate	281,231
Glendale	Maricopa	9.200%	Standard Rate	253,868
Scottsdale	Maricopa	8.000%	Standard Rate	244,421
Peoria	Maricopa	8.100%	Standard Rate	198,753
Tempe	Maricopa	8.100%	Standard Rate	189,839
Surprise	Maricopa	9.100%	Standard Rate	158,282
Goodyear	Maricopa	8.800%	Standard Rate	111,807
Yuma	Yuma	9.812%	Standard Rate	100,861
Avondale	Maricopa	8.800%	Standard Rate	93,555
Flagstaff	Coconino	8.986%	Standard Rate	76,595
Queen Creek	Maricopa/Pinal	8.550%	Standard Rate	76,046
Maricopa	Pinal	8.700%	Standard Rate	71,021
Lake Havasu City	Mohave	7.600%	Standard Rate	59,037
Casa Grande	Pinal	8.300%	Standard Rate	57,318
Oro Valley	Pima	8.600%	Standard Rate	48,311
Prescott	Yavapai	9.300%	Standard Rate	47,757
Sierra Vista	Cochise	8.150%	Standard Rate	44,431
Bullhead City	Mohave	7.600%	Standard Rate	43,302
Apache Junction	Maricopa/Pinal	8.700%	Standard Rate	41,153
Kingman	Mohave	8.100%	Standard Rate	35,334
Gilbert	Maricopa	8.300%	Standard Rate	28,879
Florence	Pinal	8.300%	Standard Rate	24,291
Fountain Hills	Maricopa	9.200%	Standard Rate	23,611
Marana	Pima/Pinal	8.600%	Standard Rate	5,843
Prescott Valley	Yavapai	9.180%	Standard Rate	5,144
El Mirage	Maricopa	9.300%	Standard Rate	3,585
Buckeye	Maricopa	9.300%	Standard Rate	1,089

Note: Rates include state, county, and city TPT. Local rates may change; verify current rates for large purchases.

How to Calculate Sales Tax in Arizona

Sales Tax Calculation

Arizona

Example: Phoenix Purchase

Determine the purchase price

Purchase price (before tax) $500.00

Multiply by the tax rate

$500.00 × 9.100% (0.091)

Sales tax $45.50

Add to the original price

$500.00 + $45.50

TOTAL AMOUNT DUE $545.50

Thank you for your purchase

Reverse Calculation

Know the total? Divide by 1.091 to find the pre-tax price (using 9.1% rate). Example: $109.10 ÷ 1.091 = $100.00

What's Taxed?

Taxable: Most retail items, clothing, vehicles

Exempt: Groceries (state), prescription drugs

Special Arizona Sales Tax Rules

Transaction Privilege Tax (TPT)

Arizona uses a Transaction Privilege Tax (TPT) instead of a traditional sales tax. TPT is technically a tax on the vendor for doing business, not on the buyer—though vendors typically pass it to customers.

Why it matters: Because TPT is a tax on the privilege of doing business, businesses must obtain TPT licenses and remit the tax even if they don't collect it from customers. The current state rate is 5.600%.

Grocery Tax Rules

Groceries are exempt at the state level, but many cities still tax them

•
State Exempt: Food covered by Food Stamp Act, plus candy, gum, snacks, soft drinks
•
Local Varies: Many cities tax groceries, but Phoenix, Mesa, and Tucson do not
•
Always Taxable: Prepared food, restaurant meals, hot foods
•
Prescriptions: Prescription drugs are exempt statewide

How Arizona Compares to Neighboring States

Here's how Arizona's sales tax stacks up against nearby states

5.600%

California

+ mandatory local tax 1.25%

7.250%

Nevada

+ up to 1.53% local tax

6.850%

Newmexico

4.875%

Utah

+ up to 3.50% local tax

4.850%

California

7.250%

+ mandatory
local tax 1.25%

Nevada

6.850%

+ up to 1.53%
local tax

Arizona

5.600%

+ Local taxes

Combined: 5.6% - 11%+

#19 of 50 states

Utah

4.850%

+ up to 3.50%
local tax

New Mexico

4.875%

+ up to 3.94%
local tax

Arizona's 5.600% state rate is middle-of-the-pack among its neighbors. California has the highest state rate (7.25%), while Utah and New Mexico have the lowest (under 5%).

Got Questions?

Frequently Asked Questions

Arizona Sales Tax Rate History

Arizona's Transaction Privilege Tax rate has changed several times. Here's the recent history:

Effective Date	Rate	Change	Notes
June 1, 2013	5.600%	▼ -1.000%	Proposition 100 temporary increase expired
June 1, 2010	6.600%	▲ +1.000%	Proposition 100 temporary 3-year increase
June 1, 2001	5.600%	▲ +0.600%	Proposition 301 (0.6% dedicated to education)
Prior to 2001	5.000%	—	Previous base rate

Note: The 5.6% state rate has been stable since June 2013. Local rates change more frequently as counties and cities adjust their rates.

Related Calculators & Resources

Calculator

Reverse Sales Tax

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State Calculator

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Resources

Official AZ Tax Info

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Disclaimer: This calculator provides estimates based on current Arizona sales tax rates as of January 2025. Tax rates are subject to change by state and local legislation. For official tax rates and specific guidance on your situation, please consult the Arizona Department of Revenue or a qualified tax professional.

Not Legal or Tax Advice: The information provided on this page is for informational purposes only and should not be construed as legal or tax advice. Always verify current rates before making large purchases or business decisions.

Sources: Arizona Department of Revenue, Arizona Revised Statutes Title 42 (Taxation), Model City Tax Code

Last updated: October 10, 2025