Business Environment
State Economic Indicators
Arizona-At-A-Glance Economic Data
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
Local Taxes
- City Tax Information
- 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%
- Dept. of Revenue TPT Tax Guide for Maricopa City
- 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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