city of surprise

Vice-Mayor Roland Winters

What is Transaction Privilege Tax (Sales Tax)?A: The transaction privilege tax (TPT) is commonly referred to as sales tax. It differs from a true sales tax in that it is a tax on the privilege of doing business in Arizona. The seller is liable for the tax but may pass the burden of the tax on to the purchaser. For additional information, please refer to the Arizona Revised Statutes, the Arizona Department of Revenue, or the Model City Tax Code.