Minimum Sales Rate Tax for 2024
| 5.60% | Column content | Column content | Column content | Column content | |
| 2.6% | Column content | Column content | Column content | Column content | |
| 0.5% | Column content | Column content | Column content | Column content | |
| Column content | Column content | Column content | Column content | ||
| Column content | Column content | Column content | Column content | ||
| Column content | Column content | Column content | Column content | ||
| Column content | Column content | Column content | Column content | ||
| Column content | Column content | Column content | Column content | ||
| Column content | Column content | Column content | Column content | ||
| Rtd Greater Denver | Column content | Column content | Column content | Column content | |
| Scientific & Cultural Fac.(cd) | Column content | Column content | Column content | Column content | |
| Regional Transport Authority | Column content | Column content | Column content | Column content | |
| Minimum combined sales tax rate value | 8.7% | Column content | Column content | Column content | Column content |
| Special tax | Column content | Column content | Column content | Column content | |
| Economic sales nexus threshold | $100,000 | Column content | Column content | Column content | Column content |
| Transactions threshold | N/A | Column content | Column content | Column content | Column content |
| Sales tax return filing due date | Last day of the month following the reporting period. | Column content | Column content | Column content | Column content |
The base state sales tax rate in Arizona is 5.6%, but since the city-specific tax rate is 2.6%, and the Pima County tax rate is 0.5%, the minimum sales tax rate for Tucson is 8.7%.
How to calculate your sales tax rate
Use our online sales tax calculator to determine the combined state and local sales tax rate for each location where you have a physical or economic nexus. Just enter your state and ZIP code to get your sales tax rate.
Looking for help calculating your sales tax? Contact us today to book a free consultation!
What is nexus?
In Tucson, businesses must understand “nexus” to determine their tax obligations. Nexus refers to the connection that requires a business to collect sales tax in a state. This concept became even more important after the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc., which allowed states to require sales tax collection based on economic activity rather than just a physical presence.
Specific sales tax rules for Tucson
A 6.00% transient rental tax is applied to rentals of accommodations (hotels, Airbnbs, etc) for less than 30 consecutive days, along with a $1 per night charge per room. This tax is not part of the model tax code. Additionally, the per-room-per-night surcharge rose to $2 on July 1, 2009, and further increased to $4 on July 1, 2016.
Services
Generally not taxable unless directly connected to the sale of tangible personal property.
Goods
Most physical items, such as appliances, cars, furniture, sporting goods, and electronics, are subject to sales tax.
Clothing
Typically taxable.
Electronics
Taxable.
SaaS
Taxable.
Digital Products
Subject to sales tax.
Software
Downloaded software is taxable, but pre-installed software on a device is not.
Freight/Shipping
Shipping costs are not taxable unless they are included in the item’s price.
Speak to a US sales tax expert today
Schedule a call today
