The Arizona state sales tax rate is 5.6% in 2026. When county and city taxes are added, the combined rate ranges from 5.6% in areas with no local additions up to 10.73% in the highest-taxed jurisdictions. The most populated areas of Arizona — including Maricopa County — have a combined rate of 8.6%.
Arizona uses a Transaction Privilege Tax (TPT) model rather than a traditional sales tax — the tax is on the seller’s privilege of doing business.
💡 Quick Reference: $100 purchase in Arizona at the average combined rate costs approximately $108.16 after tax. Use the calculator above to find the exact amount for any county or city in Arizona.
Groceries in Arizona are exempt from state sales tax. Clothing purchases are taxable at full rate. Prescription drugs and medical devices are generally exempt from sales tax in Arizona, as they are in most US states.
Common Arizona Sales Tax Exemptions
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Prescription Medicine
Prescription drugs are fully exempt from Arizona sales tax.
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Grocery Food
Unprepared groceries are exempt from state sales tax in Arizona.
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Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
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Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in Arizona.
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Clothing
Clothing is taxable at full rate in Arizona.
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Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does Arizona Sales Tax Work?
Sales tax in Arizona is collected at the point of purchase by retailers and remitted to the Arizona Department of Revenue. The total rate you pay is the sum of the Arizona state rate (5.6%) plus any applicable county and city rates in your location.
Businesses with a physical presence in Arizona — including offices, warehouses, or employees — have sales tax nexus and must collect and remit Arizona sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in Arizona annual sales or 200+ Arizona transactions must also register and collect Arizona sales tax even without a physical presence.
📅 Arizona Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the Arizona Department of Revenue based on your sales volume. File and pay online through the Arizona state tax portal.
The Arizona state sales tax rate is 5.6% in 2026. With county and city additions, combined rates range from 5.6% to 10.73% depending on your location. The most common combined rate in populated Arizona counties is around 8.16%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in Arizona are exempt from state sales tax. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate Arizona sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in Maricopa County at 8.6%: $200 × 0.86 = $17.20 in sales tax, making the total $217.20. Or simply use the free Arizona sales tax calculator at the top of this page.
Yes, if you meet Arizona’s economic nexus threshold. Remote sellers must collect and remit Arizona sales tax if they have $100,000 or more in Arizona sales or 200+ separate Arizona transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in Arizona.
Most services are not subject to Arizona sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in Arizona — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the Arizona Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in Arizona is 10.73%, which occurs in areas with the maximum local tax additions on top of the 5.6% state base rate. The lowest rate is the state base rate of 5.6% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of Arizona.