Business Environment
State Economic Indicators
Arizona by the Numbers: http://www.azcommerce.com/BusAsst/Numbers/
Arizona Indicators: http://www.arizonaindicators.org/
Current Economic Indicators: http://ebr.eller.arizona.edu/indicators/
State Economic Profile: http://www.azcommerce.com/doclib/prop/state_economic_profile.pdf
Taxes
State Taxes
- No Property Tax on Business Inventories
- No Corporate Franchise Tax
- No Sales Tax on Manufactured Goods
- No Tax on Raw Materials, Finished Products or Parts
- Arizona Sales Tax is 5.6% (Effectiv June 1, 2001)
- Corporate Income Tax is 6.968%, minimum $50
- No Transaction Privilege and Use Tax on income producing capital equiment
- Arizona Department of Revenue: http://www.revenue.state.az.us
Local Taxes
- Property Tax for Commercial and Industrial Property is based on an assessment of 25% of the full cash value
- City of Maricopa Sales Tax is 2%
- Construction Sales Tax is 3.5%
- Pinal County Sales Tax is 1%
- City Tax Code: http://www.maricopa-az.gov/web/documents/finance/tax_code.pdf
- TPT Tax Guide for Maricopa area:
http://www.azdor.gov/Business/TPT/TPTRates/maricopacity.aspx - Complete tax table comparisons for Arizona Cities and Towns
- Discount of 35% based upon assumed cost of labor from the gross income of a prime contracting business. More information is available at: http://www.azdor.gov/Publications.aspx
Payroll Taxes
- Unemployment Insurance is jointly financed through Federal and State employer payroll taxes.
- Additional information available at http://www.workforce.az.gov/
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