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.

For over 15 years, interdistrict open enrollment and charter schools have allowed Arizona families to send their children to the public schools of their choice, regardless of where they reside. To better understand how parents “shop” within Arizona’s public education marketplace, this issue examines the mobility of elementary school students among districts and charter schools in the Metropolitan Phoenix area.