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Arizona Shared Transaction Privilege and Affiliated Excise Taxes: Sonoran Desert Conservation Plan

ContributorsPima County (Ariz.). County Administrator's Office (Publisher)
Created2002-07-23
Description

An eye-opening retrospective view of the tax base over one quarter century. There had been a 38 percent drop in the primary tax value and a 36 percent drop in secondary value, when the performance of the tax base is measured on a per capita constant dollar basis.

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Retail Sales and Revenue Collected From the Sales Tax

ContributorsRex, Tom R. (Author) / Arizona Indicators (Project) (Publisher) / Morrison Institute for Public Policy (Publisher)
Created2013-05
Description

The transaction privilege tax (TPT), often referred to as the sales tax, is a major source of revenue for state and local governments in Arizona. The TPT is applied to numerous categories, such as contracting and utilities. The analysis in this paper is limited to the retail category, which accounts…

The transaction privilege tax (TPT), often referred to as the sales tax, is a major source of revenue for state and local governments in Arizona. The TPT is applied to numerous categories, such as contracting and utilities. The analysis in this paper is limited to the retail category, which accounts for half of the TPT collected by state government, and the restaurant and bar category, which contributes one-tenth of the TPT revenue.