The formulas
- Sales tax = sale x (5.6% + local rate)
- Nexus when counted sales are more than $100,000 in the previous or current calendar year
- Counted sales = direct sales only
How it works
Figures current as of November 2026.
Arizona levies a transaction privilege tax; the state rate for retail sales is 5.6 percent. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (county and city transaction privilege tax for the delivery address) and shows the state and local parts separately. The local rate depends on where the goods are delivered.
A seller with no physical presence in Arizona must register and collect once it has more than $100,000 of gross sales from direct retail sales into Arizona in the previous or current calendar year. Sales made through a marketplace facilitator do not count toward your own Arizona threshold; only your direct sales count.
A seller with a physical presence in Arizona, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Arizona sales tax rate?
Arizona levies a transaction privilege tax; the state rate for retail sales is 5.6 percent. Local rates are added on top by delivery address.
What is the Arizona economic nexus threshold?
More than $100,000 of gross sales from direct retail sales into Arizona in the previous or current calendar year.
Do marketplace sales count toward the Arizona threshold?
Sales made through a marketplace facilitator do not count toward your own Arizona threshold; only your direct sales count.
Sources
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.