Do I Have Arizona TPT Nexus?
Use this checklist to determine if your business has Transaction Privilege Tax (TPT) nexus in Arizona.
Quick Answer
You have Arizona TPT nexus if you have:
- • $100,000+ in Arizona sales (previous or current year), OR
- • Physical presence (office, employees, inventory)
Economic Nexus Checklist
1. Did your Arizona sales exceed $100,000?
Check both previous and current calendar year. Exclude marketplace facilitator sales.
Physical Presence Checklist
2. Do you have an office, store, or warehouse in Arizona?
3. Do you have employees working in Arizona?
4. Do you store inventory in Arizona (including Amazon FBA)?
5. Do you have sales representatives in Arizona?
If you answered "Yes" to any question, you likely have TPT nexus in Arizona.
Next Steps If You Have Nexus
- Register for an Arizona TPT license
- Configure your checkout to collect Arizona TPT at correct rates
- File returns according to your assigned frequency
Frequently Asked Questions
If Amazon stores your FBA inventory in Arizona, you have physical presence nexus. However, Amazon collects TPT as a marketplace facilitator on those sales.
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Last Updated: January 15, 2026
Disclaimer: This information is provided for educational and informational purposes only and does not constitute tax, legal, or financial advice. Tax laws and regulations change frequently. While we strive to keep this information accurate and up-to-date, we make no representations or warranties of any kind about the completeness, accuracy, reliability, or suitability of this information. Please consult with a qualified tax professional or attorney for advice specific to your business situation. Always verify current requirements with the official state tax authority.