Glossary · Institutions & Instruments
AZTaxes.gov
In short
ADOR's online portal for filing and paying TPT. It also holds two lookup tools contractors need: license verification and address-based tax rates.
In full
Where returns are filed and payments made. Two other things live there that matter on a bid. A contractor's TPT license can be checked for active status at the license verification page, and entering a job-site address returns the combined state, county and city rate for that location.
The address and ZIP rate lookup answers the sourcing question directly, since contracting tax is sourced to the job site rather than to the contractor's office.
Rates are not fixed. ADOR's agreement with the municipalities provides a 60-day period between a city's rate change and its implementation, so a rate pulled at bid may differ from the rate at completion. The address is worth checking again before invoicing.
ADOR Contracting FAQs, Licensing; ADOR Tax Rate Table