Arizona Sales Tax Rate by County and City

Counties (15)

The county rate applies outside any city that levies its own tax. Alphabetical.

Cities and towns (90)

Inside city limits the city's tax applies on top of the county's. Alphabetical; the county shown is the one the DOR assigns to the city.

Methodology

How the combined rate is built

A sales tax rate is a sum. The state sets one rate for every sale in the state; the county, the city and any special district (transit authority, hospital district, improvement district) the address sits in each add their own. The combined rate is those components added together, and the page lists every one with the authority that levies it and the date it took effect, so the total can be checked line by line.

Combined rate  =  state rate + county rate + city rate + district rates
Tax            =  purchase amount × combined rate ÷ 100

Source and effective date

Every rate on this page comes from the Arizona Department of Revenue, Transaction Privilege and Other Tax Rate Tables, the file dated October 1, 2026 with rates effective October 1, 2026, read on October 8, 2026. Each local component carries the effective date the file states for it; the state component is dated by the file's own effective date. Sales tax rates are not tax-year figures: they change on the first day of a quarter, most often January, April, July and October 1. The snapshot behind these pages is rebuilt from the DOR file on the fifth of those months.

• Arizona levies a transaction privilege tax (TPT) on the seller rather than a sales tax on the buyer; sellers may pass it through. Rates shown are the retail classification (business code 017).
• City privilege taxes are set by each city under the Model City Tax Code and collected by ADOR; some cities tax food for home consumption and some do not.
• Special district region codes in ADOR's table (Tourism & Sports Authority District-New, Maricopa, County Stadium District, Maricopa, Rio Nuevo District, Pima, Peoria, Special Tax District Phoenix, Wickenburg, Winkelman) are not jurisdictions and are not listed.
• Sales on tribal land use the reservation's own region code at the county rate and are not listed here.

Limitations

• General merchandise only. Groceries, prepared food, lodging, motor vehicles, fuel, alcohol and services are taxed at different rates or not at all, and that differs by state and within Arizona.
• A ZIP code is not a jurisdiction. ZIP codes cross county, city and district lines, so a receipt's ZIP does not set the rate; the taxing jurisdictions the address sits in do. That is why there are no ZIP pages here.
• Where the rate is measured. Arizona is an origin-based state: for sales inside the state, the rate at the seller's location applies, not the buyer's.
• Home rule. Arizona cities levy their own privilege tax under the Model City Tax Code; ADOR collects it and publishes the rate, but the city, not ADOR, sets it.
• Special districts that cover part of a jurisdiction (an address-range improvement district, a transit area that stops at a road) are listed under "other rate areas" where the DOR lists them and left out where it lists them only by address.
• Caps and thresholds (a surtax that applies only to the first $5,000 of an item, a maximum tax per sale) are not modeled; the split assumes the full rate on the full amount.

Last reviewed: October 2026. The state table was checked against each revenue department's page on October 8, 2026; the local snapshots are refreshed from the DOR files every quarter and checked by scripts/check-sales-tax.mjs before each deploy.