Property purchased by a nonresident individual whose first actual use or consumption of the property occurred outside the state is not subject to the use tax if the property is not used in conducting a business. Arizona purchasers are also liable for use tax if they purchase goods using an exemption or resale certificate, and the goods are subsequently used, stored or consumed in Arizona contrary to the purpose stated on the certificate. If the tax was not paid in the state of purchase or was less than the Arizona use tax, the Department of Transportation will require that the use tax be paid at the time you register the vehicle. Some Arizona counties may also impose a county general use tax on each retail electricity customer using or consuming electricity in the county purchased from an electricity supplier. The use tax is imposed upon the purchaser of tangible personal property which is used, stored, or consumed in Arizona when the sale was not subject to the transaction privilege tax.
Some cities also impose use tax.
Please refer to the tax rate sheet for the current tax rate of cities in our collection program. For cities not in our program you will need to check with each individual city. Most of the larger cities license and collect the use tax independently. There is no charge for a Use Tax License. If you currently have a Transaction Privilege Tax License, you do not need a separate license for use tax.