What is the statewide base sales tax rate in Arizona?

The statewide base sales tax rate in Arizona is 5.60%. Local county and city taxes can increase total combined rates up to 11.10%.

What is the sales tax sourcing rule and nexus threshold in Arizona?

Arizona utilizes Destination-based sourcing rules. The economic nexus threshold for remote sellers is $100,000 in sales or 200 separate transactions.

AZ • 489 ZIP Codes Indexed

Arizona Sales Tax Rates 2026 - State & Local Guide

Kompleksowy przewodnik podatkowy 2026 dla Arizona (AZ). Bazowa stawka stanowa wynosi 5.60%, a łączne stawki lokalne sięgają do 11.10%.

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in Arizona (AZ) is 5.60% in 2026. Local county and city taxes can increase total combined rates up to 11.10%, with a statewide average combined rate of 7.69%.

Base State Rate

5.60%

Average Local Rate

7.69%

Maximum Combined

11.10%

Indexed Cities

259

Miasta i Jurysdykcje w Arizona

Miasto	Hrabstwo (County)	Łączna Stawka Podatkowa	Action
			Zobacz Stawki →

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Nie znaleziono pasujących miast ani hrabstw.

📋 State Tax Rules & Compliance Guide (Arizona)

Sourcing Rule Destination-based

Groceries & Food Exempt (0% Tax)

Clothing & Apparel Taxable at standard rate

SaaS & Digital Goods Non-Taxable

Economic Nexus Threshold $100,000 in sales or 200 separate transactions

Official Tax Authority Arizona Department of Revenue ↗

🏛️ Counties in Arizona

Apache County 24 ZIPs → Cochise County 24 ZIPs → Coconino County 20 ZIPs → Gila County 14 ZIPs → Graham County 8 ZIPs → Greenlee County 3 ZIPs → La Paz County 9 ZIPs → Maricopa County 186 ZIPs → Mohave County 29 ZIPs → Navajo County 27 ZIPs → Pima County 62 ZIPs → Pinal County 33 ZIPs → Santa Cruz County 8 ZIPs → Yavapai County 32 ZIPs → Yuma County 10 ZIPs →

❓ Frequently Asked Questions

Key questions and answers regarding sales tax rates, exemptions, and compliance.

The base statewide sales tax rate in Arizona is 5.60%. Depending on the city and county, local sales taxes can increase the total combined rate up to 11.10%.

Remote sellers and e-commerce merchants must register and collect sales tax once they surpass the economic nexus threshold of $100,000 in sales or 200 separate transactions. Tax calculations follow Destination-based sourcing rules.