Glossary · Institutions & Instruments
Tax Procedure Notice
In short
A category of published ADOR guidance. The two that governed contracting — TPN 15-1 and TPN 18-1 — were rescinded effective January 1, 2026.
In full
ADOR publishes guidance in several forms, and a tax notice is one of them. For contractors this matters for one reason: the two notices that explained the MRRA and modification split no longer exist. Their contents were folded into ADOR's contracting webpages, and the notices themselves were withdrawn on January 1, 2026.
TPN 15-1 addressed the MRRA rules introduced for periods from January 1, 2015. TPN 18-1 superseded it for periods after December 31, 2018. Both URLs now return a one-paragraph rescission notice stating the contents were incorporated where appropriate into the Department's contracting webpages.
Anything written before 2026 that treats TPN 15-1 as the controlling authority on the MRRA and modification distinction is describing a document that has been withdrawn. The webpages now carry that guidance, and the statute governs over both.
ADOR, Rescission of Arizona Transaction Privilege Tax Notice TPN 15-1; ADOR, Rescission of TPN 18-1