Free Resources

All resources made available on this website are free for anyone to use.

Classifier

The Classifier asks a short series of questions about one Arizona contracting project and returns its classification under the state's rules, with the rule that decides it and the citation behind the rule. Nothing entered is stored or sent anywhere, and a result prints as a dated record for the project file.

Classify project

Under the classification, each result states

  • What the invoice shows
  • How materials are bought, and where the tax on them is paid
  • The business and deduction codes the return needs
  • Which ADOR forms apply, and whose they are to issue

Glossary

Definitions of the 134 terms that decide how a contract is taxed, written for someone meeting them for the first time. Every entry cites the statute or guidance behind it, and the date it was last checked against that source.

Open the glossary

Forms

Every form, certificate and return the glossary covers: exemption certificates, license applications, bonds, and the TPT returns. Each is defined with the statute or guidance behind it, and the date it was last checked against that source.

Open the forms

Sources

Every primary source behind the site, grouped by publisher. Where published guidance is unclear, the question goes to ADOR's Tax Policy team in writing, and each one is listed with the date it was sent and, once answered, what ADOR said and what changed as a result.

Check sources

ADOR’s VDA

The Voluntary Disclosure Agreement program ADOR runs for businesses that come forward on their own to settle past tax they did not report: what it is, who can apply, how a TPT application runs, and its timing, drawn from ADOR's own pages and the statutes. The page explains the program; it does not say whether to use it.

Read about the VDA

Anyone who finds something on this site inaccurate can report it through the correction form. Every correction received is listed with its date and what came of it, whether the page changed or not.