Arizona — Sales & Use Tax

Arizona imposes a transaction privilege tax (TPT), not a conventional sales tax. The TPT is legally imposed on the vendor for the privilege of doing business in Arizona, rather than on the purchaser. Although vendors typically pass the tax on to customers, the vendor remains liable to the Arizona Department of Revenue (ADOR) for payment. Source: A.R.S. § 42-5001 et seq.

The distinction matters for compliance purposes: the legal obligation sits with the seller, and the tax is computed on the seller's gross receipts or gross income from specified business activities. Source: ADOR – Transaction Privilege Tax

## Base State Rate and Local Taxes

The statewide TPT rate is 5.6%. This state rate applies uniformly across Arizona and is set by statute. Source: A.R.S. Title 42, Chapter 5

Arizona counties and municipalities impose their own transaction privilege taxes in addition to the state rate. Combined state, county, and city rates can range from 5.6% in unincorporated areas with no local tax to over 11% in certain municipalities. ADOR collects and administers both state and local TPT for most jurisdictions. Source: ADOR – Transaction Privilege Tax

## Business Classifications

Arizona TPT is organized into sixteen separate business classifications, each with its own statutory base and deductions. The most common classification is the retail classification, which applies to sales of tangible personal property at retail. The tax base for the retail classification is the gross proceeds of sales or gross income derived from the business. Source: A.R.S. § 42-5061(A)

Other classifications include personal property rental, contracting, restaurants, utilities, telecommunications, and various service classifications. A business may be liable under multiple classifications depending on its activities. Source: A.R.S. Title 42, Chapter 5, Article 2

## Licensing and Collection

Businesses engaged in taxable activities in Arizona must obtain a TPT license from ADOR. Businesses with a physical presence in the state or that meet economic nexus thresholds must register, collect, and remit TPT. Source: ADOR – Transaction Privilege Tax

Persons under age nineteen operating a business that generates less than $10,000 in gross income annually are exempt from the TPT licensing requirement, effective September 14, 2024. Source: A.R.S. § 42-5045

Arizona establishes economic nexus when remote sellers or marketplace facilitators meet specified sales thresholds in the current or previous calendar year, measured by gross proceeds from retail sales (classification under A.R.S. § 42-5061) before any statutory deductions.

Remote Sellers

A remote seller without physical presence in Arizona has economic nexus when gross proceeds of direct retail sales (not facilitated by a marketplace) into Arizona exceed $100,000 in the current or previous calendar year. Sales made through a marketplace facilitator are excluded from this threshold calculation because the facilitator reports and remits TPT on those transactions.

Source: A.R.S. § 42-5044; ADOR Economic Threshold

Marketplace Facilitators

A marketplace facilitator has economic nexus when gross sales facilitated on behalf of marketplace sellers or on its own behalf exceed $100,000 in the current or previous calendar year.

Source: A.R.S. § 42-5044; ADOR Economic Threshold

Classification Limitation

Economic nexus applies only to the retail classification (A.R.S. § 42-5061). If a business has economic nexus but no physical presence, TPT liability is limited to retail-classified sales. Revenue from other classifications—such as personal property rental, which includes SaaS subscriptions—does not count toward the $100,000 threshold and is not subject to TPT when only economic nexus exists.

Source: TPR 24-1 (December 2024)

Affiliated Parties

Thresholds are calculated by aggregating gross proceeds of affiliated parties. An affiliated party is a person or business with direct or indirect ownership of more than 5% in another entity. If the combined sales of affiliated parties meet the threshold, each affiliate must obtain a TPT license and may report individually or on a consolidated basis.

Source: ADOR FAQ – Remote Sellers

Timing

A remote seller or marketplace facilitator must register and begin remitting TPT in the month following 30 days after the threshold is met, and must continue collecting and remitting for the remainder of that calendar year and the entire following year. Arizona adopted economic nexus effective October 1, 2019, following the U.S. Supreme Court's decision in South Dakota v. Wayfair. The threshold was initially $200,000 (2019), then $150,000 (2020), and has been $100,000 since January 1, 2021.

Source: ADOR Economic Threshold

Arizona assigns TPT filing frequency based on a business's estimated annual combined state, county, and city tax liability: annual (less than $2,000), quarterly ($2,000–$8,000), or monthly (over $8,000). Returns are statutorily due on the 20th day of the month following the reporting period, but grace periods apply. Electronic filers must submit returns and payments by the last business day of the month, while paper filers must have returns received by the second-to-last business day of the month. Penalties and interest accrue from the statutory due date of the 20th, not the grace period deadline.

Source: A.R.S. § 42-5014; ADOR TPT Filing Frequency

Arizona vendors accepting purchases for resale must obtain a valid exemption certificate to shift the burden of proving a sale was not at retail. Under A.R.S. § 42-5022, the burden of proving a sale of tangible personal property was not a sale at retail remains with the vendor unless the vendor obtains a certificate signed by the purchaser that includes the purchaser's name, address, statement that the property was purchased for resale in the ordinary course of business, and a valid TPT license number.

Arizona prescribes Form 5000A for resale certificates. Vendors must accept certificates in good faith—meaning with honesty and no knowledge of circumstances that should cause denial of the exemption. Incomplete certificates are not considered accepted in good faith.

Certificates may be valid for a single transaction or a specified period. ADOR strongly encourages vendors to limit blanket certificates to a 12-month period, though certificates are considered accepted in good faith for periods up to 48 months if the vendor verifies the TPT license number remains valid each calendar year.

A vendor who accepts a certificate in good faith is relieved of tax liability; if the purchaser misuses the certificate, the purchaser becomes liable for the tax amount, plus penalties and interest.

Source: A.R.S. § 42-5022; TPP 17-1; Arizona Form 5000A

Arizona imposes a complementary use tax on the storage, use, or consumption of tangible personal property purchased from a retailer or utility business when the property is used in Arizona. The tax rate equals the transaction privilege tax rate that would apply if the seller were liable under the retail classification—currently 5.6% statewide, plus any applicable local rates.

Unlike the transaction privilege tax, which is legally imposed on the seller, the use tax is imposed directly on the purchaser. Every person storing, using, or consuming such property in Arizona is liable for the tax, and this liability is not extinguished until the tax has been paid to the state. The use tax typically applies when an Arizona purchaser buys from an out-of-state seller who does not collect Arizona tax.

Source: A.R.S. § 42-5155

Arizona vendors accepting resale certificates bear the burden of proving that sales were not at retail under A.R.S. § 42-5022 unless they obtain and accept a valid exemption certificate in good faith. The good faith standard, annual verification obligations for blanket certificates, and available verification tools are critical to protecting vendors from TPT liability when a purchaser misuses a certificate.

## Good Faith Acceptance Standard

Under TPP 17-1, "good faith" means accepting a certificate with honesty and with no knowledge of circumstances that should cause the vendor to deny the exemption. Incomplete certificates are not considered accepted in good faith. A vendor who accepts a certificate in good faith is relieved of the burden of proof; if the purchaser misuses the certificate, the purchaser—not the vendor—becomes liable for the tax, plus penalties and interest. Conversely, if ADOR has reason to believe the vendor did not accept the certificate in good faith, the Department may require the vendor to establish the accuracy of the certificate's information; a vendor unable to do so remains liable for all applicable taxes, plus penalty and interest.

## Blanket Certificate Duration and Annual Verification Requirement

Resale certificates may be valid for a single transaction or for a specified period (blanket certificates). ADOR strongly encourages vendors to limit blanket certificates to a 12-month period. However, TPP 17-1 provides that an exemption certificate will be considered accepted in good faith for any blanket period not to exceed 48 months if the vendor meets one critical condition: the vendor must have documentation that the TPT license number shown on the certificate has been verified as a valid TPT license number for each calendar year covered in the specified period.

This means:

• A vendor accepting a 12-month blanket certificate covering calendar year 2026 must verify the purchaser's TPT license number is valid at the time the certificate is received.
• A vendor accepting a 24-month blanket certificate covering 2026–2027 must verify the TPT license number in 2026 and again in 2027 (once per calendar year).
• A vendor accepting a 48-month blanket certificate covering 2026–2029 must verify the TPT license number in each of the four calendar years: 2026, 2027, 2028, and 2029.

The vendor must retain a copy of the exemption certificate and the verification documentation (e.g., a printout of the license verification record from ADOR's website) on file at all times during the time period covered by the blanket certificate.

## ADOR License Verification Tool

ADOR provides a free online License Verification tool at https://www.aztaxes.gov/Home/LicenseVerification. Vendors can enter the purchaser's eight-digit TPT license number to confirm that the license is currently active and valid. TPP 17-1 explicitly references "a print out of the license verification record from the department's website" as sufficient documentation to demonstrate good faith verification for each calendar year.

Best practice: Print or save a screenshot of the license verification result showing the date of verification, the TPT license number, and the active status. Retain this record with the resale certificate. For blanket certificates exceeding one calendar year, repeat the verification in January of each subsequent calendar year covered by the certificate and retain each year's verification printout.

## What Documentation Is Sufficient

TPP 17-1 specifies that good faith acceptance for a blanket certificate up to 48 months requires "documentation that the transaction privilege tax license number shown on the exemption certificate has been verified as a valid transaction privilege tax license number for each calendar year covered in the specified period as evidenced by a print out of the license verification record from the department's website."

Sufficient documentation therefore includes:

• A printout or PDF saved from the ADOR License Verification tool showing the TPT license number, verification date, and active status.
• One such printout for each calendar year during which the blanket certificate is in effect.
• The printouts retained together with the resale certificate itself.

ADOR does not prescribe additional verification steps beyond using the online tool. The vendor is not required to contact the purchaser or request updated certificates if the license remains valid; however, if the verification tool shows the license has been canceled or is inactive, the vendor should immediately stop accepting the blanket certificate and request a new, valid certificate before making additional exempt sales to that purchaser.

## Consequence of Failure to Verify Annually

If a vendor accepts a blanket certificate for a period exceeding 12 months and does not verify the purchaser's TPT license number in each calendar year, the certificate is not considered accepted in good faith under TPP 17-1. The vendor remains liable for the TPT on sales made under that certificate, and the burden of proving the sales were not at retail stays with the vendor. Because the vendor cannot satisfy the A.R.S. § 42-5022 safe harbor without a certificate accepted in good faith, the vendor may owe tax, penalty, and interest on those sales even if the purchaser in fact held a valid license at the time.

Source: A.R.S. § 42-5022; TPP 17-1; ADOR License Verification Tool

Arizona exempts sales of food for home consumption from transaction privilege tax (TPT) when sold by qualifying retailers. The exemption applies only at the state level under A.R.S. § 42-5061(A)(15); cities and towns retain authority under A.R.S. § 42-6017(C)(1) to impose local TPT on such sales, subject to conditions in A.R.S. §§ 42-5074, 42-5101, and 42-6015.

Three Requirements for State Exemption

To qualify for the state TPT exemption, three conditions must be met:

1. The item must meet the statutory definition of "food" — any food item intended for human consumption that is intended for home consumption, as defined by department rules (A.R.S. § 42-5101(3)).

1. The item must qualify as "tax exempt food" under A.A.C. R15-5-1860(15)(a), which generally follows the federal SNAP (food stamp) definition of eligible food items.

1. The seller must be a "qualifying retailer" under A.R.S. § 42-5102(A).

Qualifying Retailer Categories

A.R.S. § 42-5102(A) establishes five categories of qualifying retailers eligible to make exempt food sales:

1. Eligible grocery business — a retailer whose sales of food are such that the establishment is eligible to participate in the federal Supplemental Nutrition Assistance Program (SNAP), as defined in A.R.S. § 42-5101(1).

1. Similar display and packaging — a retailer whose primary business is not the sale of food, but who sells food displayed, packaged, and sold in a manner similar to an eligible grocery business (e.g., convenience stores selling packaged groceries).

1. No on-premises consumption facilities — a retailer who sells food and does not provide or make available any facilities for the consumption of food on the premises. "Facilities" are defined in A.R.S. § 42-5101(2) to include tables, chairs, benches, booths, stools, counters, trays, glasses, dishes, tableware, and parking areas for in-car consumption.

1. Street vendors using pushcarts — a retailer who is a street or sidewalk vendor and uses a pushcart (not motor vehicles or mobile facilities, which were subject to statutory changes for mobile food units).

1. Vending machines and automatic retailers.

Food for Consumption on the Premises Is Taxable

Even when sold by a qualifying retailer, food for consumption on the premises is subject to TPT under the retail or restaurant classification. A.R.S. § 42-5101(4) defines "food for consumption on the premises" to include food served by an attendant at tables or similar conveniences, food served with trays or tableware, beverages sold in open containers, hot prepared food sold for immediate consumption, and food sold within theaters, shows, exhibitions, or similar venues.

Home Consumption Standard

Department rulings clarify that "intended for home consumption" does not require the food to actually be consumed at a dwelling. The test is whether the food is sold in a manner consistent with take-home use, not where it is ultimately eaten. Arizona courts and the Department have held that food delivered to a business location for business-related consumption does not qualify for the exemption, even when sold by an otherwise qualifying retailer.

Local Tax Authority

While the state exempts qualifying food sales under A.R.S. § 42-5061(A)(15), A.R.S. § 42-6017(C)(1) expressly permits cities and towns to levy TPT on food sold by qualifying retailers, subject to the conditions in A.R.S. §§ 42-5074 (restaurant classification), 42-5101 (definitions), and 42-6015 (preemption of manufacture/wholesale taxation). This creates a common situation where food sold by grocery stores is exempt from the 5.6% state TPT but remains subject to local rates.

Source: A.R.S. § 42-5061(A)(15); A.R.S. § 42-5102; A.R.S. § 42-5101; A.R.S. § 42-6017; ADOR LR 21-001

Arizona TPT sourcing rules determine which local jurisdiction's tax rate applies to a transaction—a critical determination given that combined state and local rates can range from 5.6% to over 11%. The sourcing methodology varies by seller location and transaction type, and Arizona employs what is effectively a hybrid origin-and-destination regime depending on where the seller receives the order.

## Retail Sales of Tangible Personal Property

Under A.R.S. § 42-5040(A), retail sales of tangible personal property are sourced based on where the seller receives the order:

1. Origin-based sourcing (in-state sellers): A retail sale is sourced to the seller's business location if the seller receives the order at a business location in Arizona.

1. Destination-based sourcing (out-of-state sellers): A retail sale is sourced to the purchaser's location in Arizona if the seller receives the order at a business location outside Arizona, or, if there is no delivery address, to the purchaser's billing address.

The determination of where an order is "received" is controlled by A.R.S. § 42-5040(C): an order is received when all the information necessary to accept the order has been received by or on behalf of the seller, regardless of where the order is accepted or approved. The place of business or residence of the purchaser does not determine where the order is received.

This creates a practical distinction: an Arizona retailer with a physical location in Phoenix sources sales to the Phoenix rate even when shipping to a customer in Flagstaff, while a California retailer with no Arizona business location sources sales to the customer's delivery address (e.g., Flagstaff).

ADOR's TPR 20-2 (October 2020) confirmed that A.R.S. § 42-5040 is binding on municipalities and supersedes inconsistent city sourcing provisions. The ruling explains that the sourcing provisions "are used by the department to administer the city tax" and designate the situs from which appropriate tax rates can be assigned. TPR 20-2 emphasizes that the statute's sourcing rules apply uniformly for both state and local TPT.

## Leases and Rentals of Tangible Personal Property

Gross receipts from leasing or renting tangible personal property are sourced under A.R.S. § 42-5040(D):

1. To the lessor's business location if the lessor has a business location in Arizona. "Lessor's business location" means the business address that appears on the lessor's TPT license.

1. To the lessee's address if the lessor does not have a business location in Arizona, or, if there is no lessee's address, to the lessee's billing address. "Lessee's address" means the residential address of an individual lessee and the primary business address of any other lessee.

The gross receipts are taxable when the property is shipped, delivered, or otherwise brought into Arizona for use in Arizona.

## Implications for Remote Sellers and Marketplace Facilitators

For remote sellers (sellers with no physical presence in Arizona but who have economic nexus), all retail sales into Arizona are destination-sourced. ADOR's FAQ on remote sellers and marketplace facilitators instructs remote sellers to report taxes based on the customer's shipping address, or if there is no shipping address, the customer's billing address.

For marketplace facilitators, sourcing depends on whether the facilitator has a business location in Arizona:

• Marketplace facilitators located outside Arizona source sales to the consumer's shipping address (or billing address if no shipping address).

• Marketplace facilitators located in Arizona source sales based on where the order information is received: to the facilitator's Arizona location if received in Arizona, or to the customer's address if received outside Arizona.

Notably, ADOR's FAQ states that liability relief may be available to marketplace facilitators for errors made by marketplace sellers, except for sourcing errors—underscoring the importance of correct sourcing.

## Services and Other Business Classifications

A.R.S. § 42-5040 applies to retail sales, leases, and rentals of tangible personal property. It does not govern sourcing for other TPT business classifications such as contracting, restaurant, amusement, utilities, or telecommunications, which may have separate sourcing rules or no express statutory sourcing provision.

Source: A.R.S. § 42-5040; TPR 20-2; ADOR FAQ – Remote Sellers and Marketplace Facilitators

When a marketplace facilitator meets the $100,000 economic nexus threshold, Arizona law imposes specific collection, reporting, and remittance obligations on the facilitator and relieves marketplace sellers of independent compliance duties for those facilitated sales.

## Marketplace Facilitator Obligations

A marketplace facilitator that meets the $100,000 threshold must obtain a TPT license, collect tax, and report the tax due from transactions facilitated on behalf of marketplace sellers. The facilitator may report the tax collected from transactions made directly by the facilitator on its own behalf together with tax from facilitated sales on a combined return, or it may file separate returns.

The reporting obligation under A.R.S. § 42-5044(E) is mandatory—"A marketplace facilitator shall report the tax due under this section from transactions facilitated on behalf of marketplace sellers." The facilitator becomes liable for the full amount of TPT on facilitated sales, subject to limited liability relief under A.R.S. § 42-5043 for errors caused by incorrect information from an unaffiliated marketplace seller or for non-sourcing errors (with caps that phased to zero after 2020).

Registration and Filing Frequency

The facilitator must register for a TPT license at AZTaxes.gov within 30 days of meeting the threshold. The state license fee is $12; the license is valid for the calendar year issued and must be renewed annually in January if the facilitator continues to meet the threshold in the current or prior year. There is no renewal fee. Filing frequency (annual, quarterly, or monthly) is assigned based on estimated combined state and local tax liability.

Sourcing

A marketplace facilitator located outside Arizona must source facilitated sales to the customer's shipping address (or billing address if no shipping address), under A.R.S. § 42-5040(A). A marketplace facilitator located in Arizona sources sales based on where the order is received: to the facilitator's Arizona location if the order information is received in Arizona, or to the customer's address if received outside Arizona. ADOR has stated that liability relief is not available for sourcing errors, underscoring the importance of correct address-based sourcing.

## Marketplace Seller Relief from Licensing and Filing

When a marketplace facilitator collects and remits TPT on a marketplace seller's sales, the marketplace seller is not required to obtain a TPT license, file returns, or remit tax for those facilitated sales. A.R.S. § 42-5061(A)(60) provides a deduction from the retail classification tax base for "sales of tangible personal property by a marketplace seller that are facilitated by a marketplace facilitator in which the marketplace facilitator has remitted or will remit the applicable tax to the department pursuant to section 42-5014."

This deduction operates as a complete exemption from the marketplace seller's TPT obligation for facilitated sales. ADOR guidance states: "Marketplace sellers are people who only make sales into Arizona through a marketplace facilitator.... Marketplace sellers are not required to be licensed with Arizona or file and remit tax on these sales." ADOR further instructs that "Marketplace sellers do not need to collect TPT on transactions when a marketplace facilitator is collecting and remitting TPT for them."

Documentation

ADOR recommends that marketplace sellers who have an existing TPT license but whose sales are now fully facilitated should obtain an exemption certificate or other proper documentation from the marketplace facilitator indicating that the facilitator will collect and remit tax on the seller's behalf. The seller may then cancel the TPT license if the seller does not meet the threshold for the current and prior calendar year and has no other Arizona sales obligations.

Mixed Sales Scenario

If a seller makes both direct sales into Arizona (not facilitated) and facilitated sales through a marketplace, the seller must evaluate the $100,000 threshold based only on direct sales. Sales facilitated by a marketplace facilitator are excluded from the remote seller's threshold calculation under A.R.S. § 42-5044(A)(1) and A.A.C. R15-5-2009(D). If the direct sales exceed the threshold, the seller must register, file, and remit TPT on the direct sales; the facilitator remains responsible for facilitated sales.

Source: A.R.S. § 42-5044(E); A.R.S. § 42-5061(A)(60); A.R.S. § 42-5040; A.R.S. § 42-5043; ADOR FAQ – Remote Sellers and Marketplace Facilitators; ADOR – Out-of-State Sellers

Arizona imposes separate penalties for late filing, late payment, and failure to comply with electronic filing requirements, plus interest on all unpaid TPT. Penalties and interest accrue from the statutory due date of the 20th day of the month, not from any grace-period deadline.

## Late Filing Penalty

A taxpayer who fails to file a TPT return by the due date is subject to a penalty of 4.5% of the tax required to be shown on the return for each month or fraction of a month the return is late, unless the failure is due to reasonable cause and not willful neglect. The total penalty cannot exceed 25% of the tax found to be remaining due. The penalty is computed against the total tax liability shown on the return, without deduction for any amounts already paid before the due date.

Source: A.R.S. § 42-1125(A)

A.R.S. § 42-5014(E), which governs TPT filing deadlines, imposes a minimum penalty of $25 for late filing. The statute does not specify whether this minimum applies in all circumstances or only when the calculated 4.5%-per-month penalty would otherwise be less than $25.

Source: A.R.S. § 42-5014(E)

## Late Payment Penalty

A taxpayer who fails to pay the amount shown as tax on a return within the time prescribed is subject to a penalty of 0.5% of the amount shown as tax for each month or fraction of a month during which the failure continues. The total late payment penalty cannot exceed 10% of the unpaid tax. This penalty does not apply if the Department determines that the failure to pay was due to reasonable cause and not willful neglect and enters into a payment agreement under A.R.S. § 42-2057, provided the taxpayer complies with the agreement.

Source: A.R.S. § 42-1125(D)

## Concurrency of Penalties

The late filing penalty (4.5% per month) and the late payment penalty (0.5% per month) address different failures and can both accrue when a return is filed late and the tax is not paid in full. ADOR guidance and form instructions confirm that both penalties are assessed based on the statutory due date of the 20th, even though grace periods apply for purposes of determining timely receipt of electronic or paper returns.

Source: ADOR TPT Form Instructions

## Failure to File After Notice and Demand

If a taxpayer fails or refuses to file a return after receiving notice and demand from ADOR, the Department shall add a penalty of 25% of the tax, or $100, whichever is greater, in addition to the late filing penalty under A.R.S. § 42-1125(A). This additional penalty applies to taxes under A.R.S. Title 42, Chapter 5 (transaction privilege tax) and Chapter 6 (use tax and related taxes), unless the taxpayer shows the failure was due to reasonable cause and not willful neglect.

Source: A.R.S. § 42-1125(B); A.R.S. § 42-1125(Y)

## Interest on Unpaid Tax

Arizona assesses interest on any unpaid TPT from the statutory due date until the date of payment. The interest rate is the federal short-term rate determined under IRC § 6621(b), plus three percentage points. The rate applies uniformly to both underpayments and overpayments for all taxpayers.

Interest is compounded annually: on January 1 of each year, ADOR adds any interest outstanding as of that date to the principal amount of the tax. For purposes of this compounding, the added interest is thereafter considered part of the principal and itself accrues interest.

The interest rate is variable and changes when the federal short-term rate changes. ADOR publishes current and historical interest rates on its website.

Source: A.R.S. § 42-1123; ADOR Interest Rates

## Electronic Filing and Payment Penalties

Businesses required to file and pay TPT electronically under A.R.S. § 42-5014 are subject to a 5% penalty on the tax amount due (minimum $25) if they file a paper return, or a 5% penalty on the amount of payment if they pay by check or cash instead of electronically, unless the failure is due to reasonable cause and not willful neglect. The minimum penalty of $25 applies even to filings with zero tax liability.

Source: A.R.S. § 42-1125(X); ADOR E-Services for TPT

## Penalty Abatement for Reasonable Cause

ADOR may abate penalties imposed under A.R.S. § 42-1125 upon written application by the taxpayer if reasonable cause is found to exist. Under Arizona General Tax Ruling GTR 04-2, "reasonable cause" means the taxpayer exercised ordinary business care and prudence but was nevertheless unable to file the return, furnish requested information, or pay the tax. Taxpayers may request penalty abatement by submitting Arizona Form 290.

Interest, however, generally cannot be abated. A.R.S. § 42-2062 authorizes abatement of penalties but does not extend to interest. The director may abate interest only under the narrow circumstances in A.R.S. § 42-2065, when additional interest accrued due to unreasonable error or delay by an ADOR employee acting in an official capacity.

Source: A.R.S. § 42-2062; A.R.S. § 42-2065; GTR 04-2