{"id":194,"date":"2012-06-29T21:31:26","date_gmt":"2012-06-29T21:31:26","guid":{"rendered":"http:\/\/www.websitefix.net\/clients\/Generic\/?page_id=194"},"modified":"2019-06-21T17:20:54","modified_gmt":"2019-06-21T17:20:54","slug":"state-tax-system","status":"publish","type":"page","link":"https:\/\/www.sunraydirect.com\/AZRiverCities3\/?page_id=194","title":{"rendered":"State Tax System"},"content":{"rendered":"

TAX AND LICENSE \/ STATE TAX SYSTEM<\/strong><\/p>\n

State Income Tax<\/p>\n

Arizona imposes a personal income tax that uses the federal adjusted gross income as the starting point for tax computation. Since Arizona uses the federal adjusted gross income, any income that is taxable for federal purposes will also be subject to Arizona tax unless specifically excluded. Additions include interest income from non-Arizona municipal bonds. Subtractions include interest from U.S. Government obligations, social security benefits, and benefits received under the Railroad Retirement Act. For answers to questions or more information on personal income tax and other taxes in Arizona, contact:<\/p>\n

Arizona State Tax Information<\/strong>
\n1600 West Monroe
\nPhoenix 602-542-1991
\nwww.revenue.state.az.us<\/a><\/p>\n

Frequently Requested Numbers<\/strong>
\nIncome Tax 602-255-3381
\nTDD Line 602-542-4021
\nRefund Check 602-255-3381
\nForms Mail 602-542-4260
\nForms Fax 602-542-3756
\nTaxpayer Advocate 602-542-3887<\/p>\n

School Tax Credit<\/p>\n

Arizona allows a tax credit for cash contributions or fees to a public school for support of extra-curricular activities or for character education programs. Fees paid for your own child can be applied toward this credit, although you do not have to be a parent or have children in school to benefit. The credit is equal to the amount contributed with a limit of $200 for single taxpayers or heads of household and $250 for married taxpayers.<\/p>\n

Property Tax<\/u><\/p>\n

The assessment ratio for owner-occupied residential property is 10 percent of full cash or “market” value. Tax jurisdictions set tax rates on the basis of the total assessed valuation within their boundaries and the amount of the levy to be raised. The combined tax rate applicable to each parcel of property is the sum of the state, county, municipal, school, and special district rates. Total tax rates may vary considerably from one area to another. For more information on property taxes in Arizona, contact your county tax officials:<\/p>\n

La Paz County Assessor<\/strong>
\n1112 Joshua Avenue
\nParker 928-669-6165
\nwww.co.la-paz.az.us\/Main_Pages\/Dept_Assessor\/assessor.htm<\/a><\/p>\n

La Paz County Treasurer<\/strong>
\n1112 Joshua Avenue
\nParker 928-669-6145
\nwww.co.la-paz.az.us\/Main_Pages\/Dept_Treasurer\/treasurer.htm<\/a><\/p>\n

Mohave County Assessor<\/strong>
\n315 E. Oak Street
\nKingman 928-753-0703
\nwww.co.mohave.az.us<\/a><\/p>\n

Mohave County Treasurer<\/strong>
\n313 E. Oak Street
\nKingman 928-753-0737
\nwww.co.mohave.az.us<\/a><\/p>\n

Estate, Inheritance & Gift Taxes<\/p>\n

No other state imposes a smaller net estate tax than Arizona. Arizona’s death estate taxes are credited against the federal death tax, thereby eliminating any affect to the estate. Residents pay no gift, inheritance, poll or intangible personal property tax. For more information, contact:<\/p>\n

Estate Tax Division<\/strong>
\n1600 West Monroe
\nPhoenix 602-542-4643
\nwww.revenue.state.az.us<\/a><\/p>\n

Vehicle\/Gasoline Taxes<\/p>\n

Arizona imposes a motor vehicle license tax in lieu of a personal property tax on automobiles. The tax rate is $3.12 on each $100 of value for the first 12 months of the life of the vehicle ($3.22 for each succeeding 12-month period). The initial tax base is 60 percent of the manufacturer’s list price (excluding options) reduced by 16.25 percent per year. Vehicle registration and tax payments are annual with optional two-year rates. Special rates apply to alternative fuel vehicles. Arizona imposes a gasoline tax of 18 cents a gallon.<\/p>\n

General Sales Tax<\/p>\n

The retail sales tax in Arizona is 5.6 percent. All Arizona counties levy a tax, and each municipality levies an additional 1 to 3 percent tax on retail sales. The state of Arizona does not levy a state tax on food for home consumption or on drugs prescribed by a licensed physician or dentist. However, some cities in Arizona do levy a tax on food for home consumption.<\/p>\n

Federal Income Tax<\/p>\n

Internal Revenue Service<\/strong>
\n800-829-1040
\nwww.irs.gov<\/a><\/p>\n

IRS Frequently Asked Questions<\/strong>
\nwww.irs.gov\/faqs<\/a><\/p>\n

Taxpayer Advocate Service<\/strong>
\n877-777-4778<\/p>\n

Local IRS Offices<\/p>\n

Bullhead City<\/strong>
\n3090 Highway 95
\nBullhead City 928-758-8665
\nwww.irs.gov<\/a><\/p>\n

Lake Havasu City<\/strong>
\n2610 Sweetwater Avenue
\nLake Havasu City 928-453-2670
\nwww.irs.gov<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

TAX AND LICENSE \/ STATE TAX SYSTEM State Income Tax Arizona imposes a personal income tax that uses the federal adjusted gross income as the starting point for tax computation. Since Arizona uses the federal adjusted gross income, any income that is taxable for federal purposes will also be subject to Arizona tax unless specifically […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/www.sunraydirect.com\/AZRiverCities3\/index.php?rest_route=\/wp\/v2\/pages\/194"}],"collection":[{"href":"https:\/\/www.sunraydirect.com\/AZRiverCities3\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sunraydirect.com\/AZRiverCities3\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/AZRiverCities3\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/AZRiverCities3\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=194"}],"version-history":[{"count":6,"href":"https:\/\/www.sunraydirect.com\/AZRiverCities3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions"}],"predecessor-version":[{"id":595,"href":"https:\/\/www.sunraydirect.com\/AZRiverCities3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions\/595"}],"wp:attachment":[{"href":"https:\/\/www.sunraydirect.com\/AZRiverCities3\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}