按地区划分的税率 亚利桑那州

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

亚利桑那州的销售税和SaaS：企业需要了解什么

在亚利桑那州，销售和交付SaaS（软件即服务）产品的企业通常必须对这些交易收取并缴纳销售税，这受该州的销售和使用税（SUT）法规的约束。目前亚利桑那州的SUT税率为5.6%，适用于该州内大多数应税商品和服务。这包括像SaaS这样的电子服务，除非法律明确豁免。

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亚利桑那州

亚利桑那州维持2.5%的统一所得税率，这是美国较低的税率之一，并且专注于经济增长和吸引企业入驻该州。

官方政府链接： 亚利桑那州税务局

5.60%

电子产品和服务增值税/销售税率

B2B销售的反向收费机制

不适用于美国

需要验证税务识别号

是

何时需要注册

如果您的销售额超过 100,000 美元。

可在线注册

是

注册流程

在亚利桑那州税务局注册以获得交易特权税（TPT）许可证。
如果收入来源于亚利桑那州，请填写 120-NT 表格（亚利桑那州公司所得税申报表）。
如有必要，请指定亚利桑那州的法定代理人

应纳税的数字和电子服务清单

SaaS、电子游戏、数字视听作品

罚款

每月未缴税款的 5%，最高 25%（延迟申报）；逾期 30 天后未缴税款的 10%（延迟付款）

注册门槛

$100,000.00

申报间隔

Monthly, quarterly, or annually

申报截止日期

每月20日

电子发票要求

没有全州范围内的电子发票强制要求

记录保存

Income tax returns and supporting documents: 4 years minimum, 7 years recommended

当地税率范围

0% – 5.3%

How-To Guides: Arizona SaaS Sales Tax

步骤：1 门槛

Arizona is the first state to use a graduated approach to its economic nexus threshold, effective October 1, 2019. In 2019, it was $200,000/year in gross revenue in current or previous calendar year’s sales. The threshold for 2020 was $150,000, and $100,000 in 2021 and thereafter.

According to state law, sellers who exceed the gross sales threshold are required to register for an Arizona sales tax permit to collect transaction privilege tax (TPT) on sales that ship to Arizona and remit the sales tax to the state. Read more about TPT here.

Arizona does not use a VAT/GST regime; instead it uses a Transaction Privilege Tax (TPT) on vendors.
Arizona is the first state to use a graduated approach to its economic nexus threshold, effective October 1, 2019. In 2019, it was $200,000/year in gross revenue in current or previous calendar year’s sales. The threshold for 2020 was $150,000, and $100,000 in 2021 and thereafter.

There is no explicit threshold like VAT — registration is required if you are “engaged in business” in Arizona, which may include economic presence (e.g., sales into the state) and remote sales following economic nexus rules (post-Wayfair).

步骤：2 商业注册

Register with the Arizona Department of Revenue (ADOR) for a TPT License and any applicable local licenses where you conduct business. Registration is done through ADOR’s AZTaxes.gov portal.

步骤：3 纳税人识别号/增值税号

You receive a TPT License Number from ADOR used for reporting and remittance of TPT on taxable activities.

步骤：1 Standard Rate

Arizona’s state TPT rate is 5.6 % for retail sales; local jurisdictions (cities/counties) may add additional TPT components meaning total rates vary (often ~8 % combined).

步骤：2 Sales Tax Formula

要计算您的税额，请使用以下公式：

 

Tax Amount = Gross Receipts × TPT Rate

步骤：3 经济 Nexus

Out-of-state sellers making sufficient sales into Arizona may trigger nexus obligations and must register and collect/ remit TPT under economic nexus guidance (post-Wayfair). Economic nexus is established when a remote seller exceeds $100,000 in gross sales into Arizona in the current or previous calendar year; nexus is evaluated based on economic activity and engagement in business within the state

步骤：1 B2C销售

SaaS and digital services delivered to Arizona consumers are generally taxable under TPT, and vendors must collect TPT on these gross receipts at the applicable combined state and local rate.

步骤：2 B2B销售

SaaS sold to business customers in Arizona is likewise taxable under TPT; there is no reverse charge mechanism like VAT — the seller must collect/ remit the tax where taxable.

步骤：3 发票要求

Arizona does not prescribe strict TPT invoice formats in statute, but invoices should typically include:
• Seller name and TPT license number
• Invoice date and sequential invoice number
• Customer name and address
• Description of services (SaaS/digital services)
• Gross amount charged
• TPT collected (separately stated if collected)

步骤：1 申报周期

Most TPT taxpayers file monthly returns; some qualifying smaller taxpayers may file quarterly with ADOR approval.

步骤：2 申报截止日期

Generally, the filing deadline is the 20th of the month following the reporting period (for monthly filers).

步骤：3 提交

Returns and payments are submitted electronically via AZTaxes.gov. Accepted payment methods include ACH debit, credit card (with fees via third-party processor), or direct debit authorization.

步骤：4 记录保存

Vendors must retain accurate books, invoices and receipts supporting gross receipts and tax remittances for at least four years (standard bookkeeping period for ADOR audits).

PayPro Global 解决方案：简化注册与财政代表

Navigating Arizona sales tax registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

了解更多关于我们的备案商家服务。

常见问题解答

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