The Arizona Department of Revenue has lowered the mandatory electronic
payment threshold for businesses with sales tax liability to $10,000.
Taxpayers with an annual transaction privilege tax (TPT) and use tax liability
of $10,000 or more in the prior calendar year are required to file and pay
electronically starting in February 2019 for the January reporting period.
Taxpayers who do not make the payments by EFT will be subject to a 5%
penalty.  To make EFT payments please visit www.AZTaxes.gov and register
your business.

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