Arizona Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 20th day of the month.
• Other: Quarterly, if estimated annual tax is over $200, but less than $1,250; annually, if estimated annual tax is $200 or less.
• Administration:
  Department of Revenue
  Licensing Section
  1600 W. Monroe
  Phoenix, AZ 85007
  Phone: 602-255-2060