Glossary · Forms & Certificates
Form TPT-EZ — Transaction Privilege, Use, and Severance Tax Return
In short
The short version of the TPT return, available only to a business operating one physical location.
In full
Form TPT-EZ is the Transaction Privilege, Use, and Severance Tax Return in its shorter form. It reports the same tax on the same due date as Form TPT-2 — the twentieth day of the month following the month in which the transactions were conducted.
Eligibility is the whole distinction, and it is not printed on the return. The Department states it on the form's page: the TPT-EZ can be used by businesses who operate only one physical location, and a business with more than one location is required to file electronically.
That rule is about locations, not about size, simplicity or tax owed. A one-location contractor working across several jurisdictions is still a one-location business for this purpose; the job sites are not locations of the business.
The return's structure mirrors the TPT-2: net state and county tax and net city tax are computed on the detail pages and carried to the front, with excess tax collected and the excess tax accounting credit reconciled before the amount remitted.
For a contractor the practical point is that filing the shorter return says nothing about how the contract is classified or how the tax was computed. The classification work is identical; only the reporting vehicle is smaller.
Arizona Form TPT-EZ, Transaction Privilege, Use, and Severance Tax Return (ADOR 11263, 7/16); ADOR TPT-EZ form page