{"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":"2021-06-28T21:17:07","modified_gmt":"2021-06-28T21:17:07","slug":"state-tax-system","status":"publish","type":"page","link":"https:\/\/www.sunraydirect.com\/Phoenix3\/FirstAmericanTitle\/?page_id=194","title":{"rendered":"State Tax System"},"content":{"rendered":"

TAX & LICENSE \/ STATE TAX SYSTEM
\n<\/strong>
\nState Income Tax<\/strong>
\nArizona 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 federal government obligations, social security benefits, and those benefits that were received under the Railroad Retirement Act.<\/p>\n

Deductions and Exemptions<\/strong>
\nTaxpayers may take a standard deduction or itemize their deductions. The standard deduction and personal exemptions for a single person or a married person who files a separate return is $4,373. The deduction and personal exemption for head of household or a married couple who file a joint return is $8,745. Taxpayers may itemize deductions on their Arizona state return even if they filed a standard deduction on the federal tax return. State income tax is calculated on a variable scale based on income level, with the lowest rate being 2.87 percent of taxable income and a maximum of 5.04 percent minus $2,276 for the excess over $300,000 for joint filers. For information on income tax or answers to your questions, contact:<\/p>\n

Arizona State Tax Information
\n<\/strong>1600 West Monroe
\nPhoenix 800-352-4090
\nhttps:\/\/azdor.gov\/<\/a><\/p>\n

Frequently Requested Numbers
\n<\/strong>Income Tax 602-255-3381
\nTDD Line 602-542-4021
\nRefund Status 602-255-3381
\nForms by Mail 602-542-4260
\nProblem Resolution 602-716-6024<\/p>\n

School Tax Credit<\/strong>
\nArizona offers a way to support your local schools and receive a tax credit at the same time. Although this credit applies to fees or cash contributions paid to a public school for the support of extracurricular activities, 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 and $300 for taxpayers who are filing jointly (from 2006 forward, the credit for joint filers will be $400).<\/p>\n

Property Tax<\/strong>
\nThe assessment ratio for owner-occupied residential property is 10 percent of full cash (market) value. Tax jurisdictions set tax rates on the basis of the total assessed valuation within their boundaries and the amount of the required levy. This combined rate is the sum of state, county, municipal, school, and special district rates. For more information, contact the county assessor or visit one of the branch locations:<\/p>\n

Maricopa County Assessor
\n<\/strong>301 W. Jefferson Street
\nPhoenix 602-506-3406
\nhttps:\/\/preview.mcassessor.maricopa.gov\/<\/a><\/p>\n

Mesa Facility
\n<\/strong>943 S. Gilbert
\nMesa 602-506-3406<\/p>\n

Northwest Facility
\n<\/strong>16700 N. 51st Avenue
\nPhoenix 602-506-3406<\/p>\n

Scottsdale Facility
\n<\/strong>15023 N. 75th Street
\nScottsdale 602-506-3406<\/p>\n

Tempe Facility
\n<\/strong>8140 S. Hardy Drive
\nTempe 602-506-3406<\/p>\n

Westside Facility
\n<\/strong>125 S. Avondale Boulevard
\nAvondale 602-506-3406<\/p>\n

Estate, Inheritance & Gift Taxes<\/strong>
\nEffective January 1, 2005, federal law eliminated the state death tax credit; therefore, Arizona no longer imposes an estate tax. Residents pay no gift, inheritance, poll, or intangible personal property tax.<\/p>\n

Vehicle License Tax<\/strong>
\nArizona imposes an annual motor vehicle license tax or VLT in lieu of the personal property tax that many other states impose on automobiles. The VLT is based on an assessed value of 60 percent of the base retail price set by the manufacturer, which is reduced by 16.25 percent for each year the vehicle has been registered in Arizona. For each $100 of assessed value, the current tax rate is $2.80 for new vehicles and $2.89 for used vehicles. Vehicle registration and tax payments are annual but two-year rates are optional. Special rates apply to alternative fuel vehicles. For information, contact:<\/p>\n

Vehicle License Division
\n<\/strong>Arizona Department of Transportation
\nPhoenix 602-255-0072
\nhttps:\/\/azdot.gov\/<\/a><\/p>\n

General Sales\/Use Tax<\/strong>
\nRetail sales tax in Arizona is 5.6 percent. Counties and municipalities add to this base state sales tax rate. Arizona does not levy a state tax on food for consumption at home or on drugs prescribed by a licensed physician or dentist, but some cities do levy a tax on food for home consumption. Use taxes of 5.6 percent apply to merchandise purchased outside of Arizona such as catalog or Internet orders where no tax was paid but the goods are \u201cused\u201d in Arizona. For more information, contact:<\/p>\n

Arizona State Tax Information
\n<\/strong>1600 West Monroe
\nPhoenix 800-352-4090
\nhttps:\/\/azdor.gov\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

TAX & 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\/Phoenix3\/FirstAmericanTitle\/index.php?rest_route=\/wp\/v2\/pages\/194"}],"collection":[{"href":"https:\/\/www.sunraydirect.com\/Phoenix3\/FirstAmericanTitle\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sunraydirect.com\/Phoenix3\/FirstAmericanTitle\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/Phoenix3\/FirstAmericanTitle\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/Phoenix3\/FirstAmericanTitle\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=194"}],"version-history":[{"count":8,"href":"https:\/\/www.sunraydirect.com\/Phoenix3\/FirstAmericanTitle\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions"}],"predecessor-version":[{"id":718,"href":"https:\/\/www.sunraydirect.com\/Phoenix3\/FirstAmericanTitle\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions\/718"}],"wp:attachment":[{"href":"https:\/\/www.sunraydirect.com\/Phoenix3\/FirstAmericanTitle\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}