Filing period
In short
How often a return is due. Set by expected annual liability, and the due date is not the delinquency date.
In full
A transaction privilege tax return is due on the twentieth day of the month following the period in which the tax accrued. The period itself depends on how much the business expects to owe.
A.R.S. § 42-5014 sets three frequencies. Monthly is the default. A taxpayer whose estimated annual liability is between $2,000 and $8,000 is authorized to pay quarterly. A taxpayer whose estimated annual liability is under $2,000 is authorized to pay annually, with the return due on the twentieth of January following.
The due date and the delinquency date are different dates, and the gap depends on how the return is filed. For a taxpayer required or electing to file and pay electronically, the return is delinquent if not received by the last business day of the month. For everyone else it is delinquent if not received by the business day preceding the last business day.
Filing frequency does not follow classification. A contractor doing only MRRA work still files on whatever frequency the liability supports, and a licensed contractor files every period even where nothing is owed.
| Estimated annual liability | Frequency | Return due |
|---|---|---|
| $8,000 or more | Monthly | 20th of the following month |
| $2,000 or more but not more than $8,000 | Quarterly | 20th of the month following the quarter |
| Less than $2,000 | Annually | 20th of January following |
A.R.S. § 42-5014(A), (B)