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t. e. 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.
Arizona's TPT is one of the few excise taxes in the country imposed on contracting activities rather than sales of construction materials. Phoenix, the capital and largest city, has a 2% TPT rate. A use tax applies to purchases made from out-of-state online retailers and catalogs.
The state transaction privilege tax is 5.6%; however, county and municipal sales taxes generally add an additional 2%. The state rate on transient lodging (hotel/ motel ) is 7.27%. The state of Arizona does not levy a state tax on food for home consumption or on drugs prescribed by a licensed physician or dentist.
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Bar pass rate. 20.1% [1] Website. www .azsummitlaw .edu. The Arizona Summit Law School was a for-profit law school in Phoenix, Arizona, that operated from 2005 to 2018. The law school was known until 2013 as the Phoenix School of Law, and was a part of the InfiLaw System of independent, for-profit law schools, which includes Florida Coastal ...
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