ARIZONA Tax Quick Facts

Sales Taxes
State Sales Tax: 5.6% (food and prescription drugs exempt). All counties and some cities levy a sales tax that could bring the combined tax rate to 10.1%.
Gasoline Tax: 18 cents/gallon
Diesel Fuel Tax: 18 cents/gallon
Gasohol Tax: 18 cents/gallon

Personal Income Taxes
Tax Rate Range: Low - 2.87%; High - 5.04%
Income Brackets: * Lowest - $10,000; Highest - $150,000
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Number of Brackets: 5
Personal Exemptions:
Single - $2,100
Married - $4,200 with no dependents
$6,500 with one dependent
Dependents - $2,100; 65 years or older - $2,100

Standard Deduction:
Single: - $3,600
Married filing jointly - $7,200
Medical/Dental Deduction: Allows deductions for all qualified medical and dental expenses.

Federal Income Tax Deduction: None

Retirement Income Taxes: Social Security is exempt. Up to $2,500 total of military, civil services, and state/local government pensions are also exempt. All out-of-state government pensions are fully taxed.

Retired Military Pay: Up to $2,500 of retired pay and/or survivor benefits excluded.

Military Disability Retired Pay: Disability Portion - Length of Service Pay; Member on September 24, 1975 - No tax; Not Member on September 24, 1975 - Taxed, unless combat incurred. Retired Pay - Based solely on disability: Member on September 24, 1975 - No tax; Not Member on September 24, 1975 - Taxed, unless all pay based on disability and disability resulted from armed conflict, extra-hazardous service, simulated war, or an instrumentality of war.

VA Disability Dependency and Indemnity Compensation: Not subject to federal or state taxes
Military SBP/SSBP/RCSBP/RSFPP: Generally subject to state taxes for those states with income tax. Check with state department of revenue office.

Property Taxes
Tax jurisdictions set tax rates, which may vary considerable from one area to another. Single homeowners 65 and older who earn less than $3,700 and married couples who earn less than $5,500 are eligible for a tax credit of up to $502. In lieu of a personal property tax on automobiles, the state imposes a motor vehicle license tax. The tax base for the first 12 months is 60% of the manufacturer's list price, excluding options. The tax rate is $3.12 per $100 of assessed valuation. Each year thereafter the valuation it is reduced by 16.25%. Call 800-352-4090 for details.

Inheritance and Estate Taxes
There is no inheritance or gift tax and the limited Arizona estate tax is related to federal estate tax collection.

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Arizona's Attractive Tax Structure   (top)

AZ Tax Research Association
Estate Tax
Gasoline Tax
General Sales Tax
Individual Income Tax
Property Tax
State Income Tax

License and Permits   (top)

ADOT's Online Vehicle Registration Renewal Service
Arizona Dept. of Transportation Motor Vehicles Division
Auto Emissions Inspections
Motor Vehicle License and Registration

Lottery   (top)

Arizona State Lottery

Voter Registration and Information   (top)

Democratic State Headquarters
League of Woman Voters
Arizona Libertarian Party
Maricopa County Department of Elections
Republican State Headquarters