2024 Guide to Sales Tax in Tucson, Arizona

Arizona Sales Tax Rate
5.6%
Pima County Sales Tax Rate
0.5%
Special Sales Tax Rate
0%
Tucson Sales Tax Rate
2.6%

If you're running a business in Tucson, Arizona, it's crucial to understand the local sales tax regulations to ensure compliance and efficient operations. This guide provides a detailed overview of the sales tax in Tucson, Arizona.

We will cover the different sales tax rates at the state, county, and city levels, explain how to calculate sales tax in Tucson, and outline the requirements for businesses to collect sales tax. Additionally, we provide sales tax rates for the top 10 most populated zip codes in Tucson and tips for ensuring compliance with sales tax regulations.

What is the Sales Tax in Tucson?

The total sales tax rate in Tucson includes the Arizona state tax rate and additional city tax rates where applicable.

Breakdown of Sales Tax in Tucson

  • State Sales Tax: 5.600%
  • County Sales Tax: 0.500%
  • City Sales Tax: 2.600%
  • Special Sales Tax: 0.000%

What is Pima County Sales Tax?

In Tucson, part of Pima County, the additional county sales tax is 0.500%.

Tax Rates in Tucson, Arizona

Here are the sales tax rates for the top 10 most populated zip codes in the city:

Zip Code State Sales Tax County Sales Tax City Sales Tax Special Sales Tax
85705 5.600% 0.500% 2.600% 0.000%
85706 5.600% 0.500% 2.600% 0.000%
85710 5.600% 0.500% 2.600% 0.000%
85711 5.600% 0.500% 2.600% 0.000%
85713 5.600% 0.500% 2.600% 0.000%
85719 5.600% 0.500% 2.600% 0.000%
85730 5.600% 0.500% 2.600% 0.000%
85745 5.600% 0.500% 2.600% 0.000%
85746 5.600% 0.500% 2.600% 0.000%
85756 5.600% 0.500% 2.600% 0.000%

Other Tax Rates for Tucson

Here are some other applicable tax rates for businesses in Tucson:

Type of Sales Tax Rate
Non-Nexus Sellers – State Use Tax 5.600%
Non-Nexus Sellers – County Use Tax 0.000%
Non-Nexus Sellers – City Use Tax 2.600%
Non-Nexus Sellers – Special Use Tax 0.000%
Out-of-State Sellers – State Use Tax 5.600%
Out-of-State Sellers – County Use Tax 0.000%
Out-of-State Sellers – City Use Tax 2.600%
Out-of-State Sellers – Special Use Tax 0.000%
Marketplace Facilitators – State Sales Tax 5.600%
Marketplace Facilitators – County Sales Tax 0.500%
Marketplace Facilitators – City Sales Tax 2.600%
Marketplace Facilitators – Special Sales Tax 0.000%

What Items are Taxable in Tucson?

In Arizona, certain items are taxable while others are exempt. Common taxable items include:

Item Description TIC Number
Apparel Clothing and footwear 10030
Electronics Computers and accessories 20030
Furniture Home furnishings 30030

What Items are Exempt from Taxes in Tucson?

Some items are exempt from sales tax in Arizona, typically for essential goods or to encourage certain purchases:

Item Description TIC Number
Prescription Drugs Medications 40030
Groceries Unprepared food items 50030
Medical Equipment Durable medical equipment 60030

Who Needs to Collect Sales Tax in Tucson?

In Tucson, businesses need to collect sales tax if they have either physical or economic nexus in Arizona.

Physical Nexus

You have a physical presence in Arizona if you:

  • Own or lease property in Arizona
  • Have employees in Arizona
  • Maintain inventory in Arizona

Economic Nexus

You have economic nexus if your sales into Arizona exceed $100,000 or 200 transactions in the current or previous calendar year.

How to Get a Sales Tax Permit in Tucson?

If you meet the nexus requirements, you must register for a sales tax permit in Arizona. Here’s how:

  1. Visit the Arizona Department of Revenue’s website.
  2. Complete the application for a sales tax permit.
  3. Submit the application and await approval.

How Do You Charge the Right Amount for Sales Tax in Tucson?

Ensuring you charge the correct sales tax involves:

How Do You File and Remit Sales Tax in Tucson?

Sales tax returns are filed with the Arizona Department of Revenue. Here’s how:

  1. Collect sales tax from customers.
  2. File your sales tax return online.
  3. Remit the collected taxes to the state.

Conclusion

Understanding and complying with sales tax regulations in Tucson is essential for any business operating in Arizona. Use this guide to navigate the complexities of sales tax and ensure your business remains compliant.