Arizona DOR Issues Reminder for Transaction Privilege Taxpayers to File, Pay December 2020 Taxes

The Arizona Department of Revenue (DOR) Jan. 20 issued a reminder for transaction privilege tax (TPT) filers that monthly, quarterly, and annual returns are due. The DOR informs sales and use taxpayers: 1) December 2020 paper returns must be received by Jan. 28; 2) electronic returns filed before 5 p.m. on Jan. 29 are considered received on the last business day of the month; 3) electronic filing and payment is mandatory for taxpayers who have multiple business locations or a total combined TPT liability of $500 or more; 4) they must file a $0 return even if their business is ...