ADOR Working with TPT Taxpayers Impacted by COVID-19

The Arizona Department of Revenue (ADOR) recognizes the difficulties many Arizona businesses are experiencing during COVID-19, including their ability to meet transaction privilege tax (TPT) payment timelines.  As a result, department officials are working with each business on a case-by-case basis to determine the best path forward for meeting current tax liabilities.

As part of discussions with customers experiencing TPT pressures, ADOR is assisting businesses in applying for the department’s late payment-late filing penalty abatement program. To request penalty abatement, an authorized official from a TPT business needs to fill out Arizona Form 290 and follow the instructions.

The Arizona Department of Revenue prioritizes working with customers rather than taking enforcement actions when reasonable, as this approach is more beneficial to the taxpayer and efficiently serves state and municipal interests.

Arizona Transaction Privilege Tax Ruling TPR 20-01 provides guidance on whether taxpayers have reasonable cause for not timely filing or paying to the department due to the COVID-19 emergency. Arizona Transaction Privilege Tax Procedure 20-1 is the procedure on the process for requesting COVID-19 related penalty abatement (TPT accounts only). Businesses must come into compliance before requesting penalty abatement.

For more information on Arizona Form 290, Request for Penalty Abatement, please go to


Next Stage in TPT Electronic Filing and Paying

TPT filers with an annual total tax liability of $500.00 or more are required to file electronically beginning January 1, 2021.

To file and pay online, a business must be registered on and utilizes Automated Clearance House (ACH) Debit, e-check or credit card as a payment method to comply with electronic funds transfer (EFT) payment requirements.

For more information on transaction privilege tax filing and paying requirements, visit

Visit to download the 2020 printable schedule