Arizona DOR Publishes TPT Guidelines for Construction Companies

The Arizona Department of Revenue (DOR) issued a document providing transaction privilege tax (TPT) guidelines for construction companies operating in the state. The document outlines the state’s transaction privilege tax (TPT) rules for different types of contracting activities such as maintenance, repair, replacement, alteration (MRRA), modifications, and speculative building. It clarifies that out-of-state contractors performing work in Arizona are subject to TPT and must obtain proper licensing and bonding. [Ariz. Dep’t of Revenue, Contracting Guidelines, 02/01/25]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.