Enterprise
Individual & Small Business
Arizona Sales Tax Nexus: Economic Nexus Threshold (2026)
Arizona's economic nexus threshold for remote sellers is $100,000 in sales, measured over the previous or current calendar year. Sales made through marketplace facilitators do not count toward your own Arizona threshold. Inventory or another physical presence in Arizona generally creates nexus regardless of sales. The state rate is 5.6%, plus local taxes.
Arizona sales tax nexus: key facts
| Sales threshold | $100,000 |
|---|---|
| Transaction threshold | None |
| Test | Sales only |
| What counts | Gross proceeds of sales or gross income derived from sales into Arizona made directly by the remote seller (not through a marketplace facilitator). |
| Measurement period | Previous or current calendar year |
| Marketplace sales count toward your threshold? | No, excluded |
| Marketplace facilitator law | Yes: marketplaces generally collect on the sales they facilitate |
| State rate | 5.6% |
| Local sales taxes | Yes, in addition to the state rate |
| Current threshold effective | January 1, 2021 |
| Recent change | None found in our research |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
The state rate is the statewide state-level rate only. Local and district rates are extra where they apply.
Quick check: do you have nexus in Arizona?
Enter your Arizona sales to see whether you may have nexus.
Selling into several states? Use the full Sales Tax Nexus Checker. Your figures stay in your browser.
What to do after crossing the Arizona threshold
We did not find a specific start-date rule for Arizona in the sources reviewed. Check the official guidance before you begin collecting.
- Confirm the numbers. Check your Arizona sales against the measure and period in the key facts above.
- Register before you collect. Use Arizona's official registration page. Collecting a state's tax without a registration is generally not allowed.
- Collect and file. Charge Arizona sales tax (plus any local taxes that apply at the delivery address) on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
- Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.
Physical presence and inventory in Arizona
Inventory or other property in the state (including Amazon FBA or 3PL warehouse inventory), employees, or an office generally creates physical-presence nexus regardless of the economic threshold.
Marketplace sellers in Arizona
Do marketplace sales count toward your own threshold? No, excluded.
ADOR: sales made by remote sellers through a marketplace facilitator are not included in the remote seller's economic nexus threshold calculation (the facilitator reports and remits TPT on those sales) and do not count toward the seller's filing thresholds.
Other things to know about Arizona
- Arizona's tax is the Transaction Privilege Tax (TPT), legally a tax on the seller's privilege of doing business, not a consumer sales tax; remote sellers report on a TPT license.
- The threshold phased down: $200,000 (2019), $150,000 (2020), $100,000 (2021 and later).
- Once the threshold is met, the seller must license and remit TPT on sales after the threshold is met; remote seller and marketplace facilitator TPT licenses have no renewal fees (ADOR).
- City TPT is administered by ADOR, so remote sellers file state, county and city TPT through one ADOR return.
Frequently asked questions
What is the Arizona economic nexus threshold?
$100,000 in sales, measured over the previous or current calendar year. What counts: Gross proceeds of sales or gross income derived from sales into Arizona made directly by the remote seller (not through a marketplace facilitator).
Do marketplace sales count toward the Arizona threshold?
No, excluded. ADOR: sales made by remote sellers through a marketplace facilitator are not included in the remote seller's economic nexus threshold calculation (the facilitator reports and remits TPT on those sales) and do not count toward the seller's filing thresholds.
Does FBA or 3PL inventory in Arizona create nexus?
Inventory or other property in the state (including Amazon FBA or 3PL warehouse inventory), employees, or an office generally creates physical-presence nexus regardless of the economic threshold.
Does Arizona have a transaction-count test?
No. Arizona uses only the dollar threshold.
Crossed the Arizona threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
Fixed price, quoted before any work starts
- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with Arizona's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.
Sources
- Primary official source: https://azdor.gov/business/transaction-privilege-tax/retail-sales-subject-tpt/out-state-sellers/economic-threshold
- azdor.gov: https://azdor.gov/business/transaction-privilege-tax-tpt/retail-sales-subject-tpt/out-state-sellers/frequently-asked-questions
- azdor.gov: https://azdor.gov/sites/default/files/document/RULINGS_TPT_TPR24-1.pdf
- streamlinedsalestax.org: https://www.streamlinedsalestax.org/for-businesses/remote-seller-faqs/remote-seller-state-guidance