Sales Tax Information
The City of Yuma contracts with the Arizona Department of Revenue (ADOR) to collect our retail sales tax of 1.7%. Merchants who conduct taxable business activity can apply for a Transaction Privilege Tax License (sales tax) with ADOR by completing an Arizona Joint Tax Application. You can get this form by either contacting them at 1-800-634-6494 or on their website at www.azdor.gov or www.aztaxes.gov. Once the license is obtained, the Department of Revenue will send you monthly reporting forms to figure and remit your sales tax.
Retail sales tax can apply to the following; most retail goods, grocery items and food, (food for home consumption), restaurants, bars, transient lodging, residential and commercial rentals or leases, and other various categories. The total tax rate for general retail is 8.412%. This is the combined state, county, and city tax rate. The Arizona Department of Revenue can provide you with a tax rate chart to show you the exact tax rate for your particular business.
There is an additional 2.0% sales tax for transient lodging*, bars, and restaurants or prepared foods. This tax is collected directly by the City of Yuma (for all applicable businesses through April 30, 2015*). A reporting form is sent to the merchant every month and the remittance is mailed to us. Due dates for this 2% tax are nearly the same as the state’s due dates for retail sales tax. The 2% tax must be received in our office on the last business day of the month following the reporting period.
*Effective May 1st, 2015 collection of the 2% tax will be transferred to the ADOR reporting forms. All sales tax will be consolidated onto one, convenient reporting form filed with the state.
The City of Yuma Business License & Sales tax desk can help you with most general sales tax questions you may have and in certain cases, we may refer you directly to ADOR for the official answer. Certain types of activities such as building contractors, health care facilities, government agencies, sales to Native Americans, and non-profit organizations may have exemptions granted on all or portions of their sales tax.
It is a requirement of the City of Yuma that you have an Arizona Transaction Privilege License when you apply for a City of Yuma Business License to conduct a Retail/Wholesale business or other business with taxable activity.
* Please check with the Arizona Department of Revenue for the most current tax rate that applies to transient lodging.