James Busby, a tax attorney with Gallagher & Kennedy and an expert in State and Local Taxation (SALT) recently published some great statistics about where Arizona’s sales tax (technically transaction privilege tax) and use tax comes from. Here are the sources and percentages:
Tax Type |
% of Tax Revenues |
Retail |
51.10% |
Restaurant |
10.60% |
Construction |
10.12% |
Utility Services |
10.05% |
Personal Property Rental |
3.46% |
Telecommunications |
3.38% |
Hotel Lodging |
2.29% |
Amusement/Entertainment |
1.10% |
Printing |
.27% |
Mining |
.11% |
Publishing (Print) |
.10% |
Other (Transportation, Pipeline, Rail Car, Real Property Leasing, Speculative Builder, & Other) |
7.42% |