Arizona's statewide sales tax is 5.6%, but your actual rate depends on where you shop
Arizona has a base sales tax of 5.6% that applies everywhere in the state. However, most Arizona counties and cities add their own local sales tax on top of that. Your total sales tax rate can range from 5.6% to over 11%, depending on which county and city you are in when you make the purchase. The rate that matters is the one where the transaction happens, not where you live.
Sales tax in Arizona is collected at the point of sale — when you buy something in a store, online with delivery to an Arizona address, or through certain services. The retailer collects the tax and sends it to the state and local tax authorities. You do not pay sales tax on groceries, prescription medications, or medical equipment in Arizona, but you do pay it on prepared food, clothing, and most other goods.
Key Takeaways
- Arizona's base sales tax is 5.6%, but counties and cities add local taxes that raise the total to between 5.6% and 11.5% depending on location.
- Maricopa County (Phoenix area) has a combined rate of 8.6%, and Pima County (Tucson area) has 8.1%, but rates vary by city within each county.
- Groceries and prescription medications are not taxed in Arizona, but prepared food, restaurant meals, and most other purchases are.
- The sales tax rate that applies is determined by where the purchase occurs, not where you live or where the item ships from.
How local taxes stack on top of the state rate
The 5.6% state rate is the floor. On top of that, each county adds a county sales tax, and then individual cities within that county may add a city sales tax. A few special districts also add small taxes for specific purposes like transportation or stadium funding. These layers stack together, which is why two cities in the same county can have different total rates.
For example, Phoenix is in Maricopa County. Maricopa County adds 1.25% to the state rate. Phoenix adds another 1.75%. That brings the total to 8.6%. But Tempe, also in Maricopa County, adds a different city rate, so the total there is different. Flagstaff, in Coconino County, has a different county rate entirely, so its total is different again.
Sales tax rates in Arizona's largest cities and counties
| Location | Combined Sales Tax Rate |
|---|---|
| Phoenix (Maricopa County) | 8.6% |
| Tempe (Maricopa County) | 8.35% |
| Mesa (Maricopa County) | 8.6% |
| Chandler (Maricopa County) | 8.6% |
| Scottsdale (Maricopa County) | 8.6% |
| Tucson (Pima County) | 8.1% |
| Flagstaff (Coconino County) | 8.35% |
| Glendale (Maricopa County) | 8.6% |
| Gilbert (Maricopa County) | 8.6% |
| Yuma (Yuma County) | 7.8% |
These rates are current as of 2024, but cities and counties can change their local rates. The rates shown are the combined state, county, and city taxes. Some cities also have additional district taxes for transportation, parks, or other services that may raise the rate slightly higher in specific areas.
The table above covers Arizona's ten largest cities by population. If your city is not listed, you can find your exact rate by entering your address into the Arizona Department of Revenue's sales tax rate lookup tool on its website. Rates can vary by zip code or even by street, so checking your specific location is the most reliable way to know what you will pay.
What is and is not taxed in Arizona
Not taxed: Groceries (unprepared food you cook at home), prescription medications, medical equipment and devices prescribed by a doctor, and certain disability aids. Groceries mean items from the produce section, meat counter, dairy case, and pantry staples — anything you take home to prepare yourself.
Taxed: Restaurant meals and prepared food (including deli items, bakery items, and hot food from a grocery store), clothing and shoes, household goods, furniture, electronics, gasoline, and most services. If you eat food prepared by someone else, you pay sales tax on it, even if you buy it at a grocery store.
The distinction matters because a rotisserie chicken from a grocery store deli counter is prepared food and is taxed, but a raw chicken from the meat counter is not. A sandwich from the deli is taxed. A loaf of bread is not. If you are unsure whether something is taxed, the receipt will show it — taxed items have the tax added; non-taxed items do not.
How to find the exact rate for a specific address
The Arizona Department of Revenue maintains a sales tax rate lookup tool on its website. You enter a street address or city name, and it shows you the combined rate for that location. This is the most reliable way to find the exact rate, because rates can vary even between neighboring zip codes if they fall into different city or district boundaries.
If you are buying something online and it will be delivered to an Arizona address, the retailer should charge you the sales tax rate for the delivery address, not the rate where the retailer is located. If a retailer does not charge Arizona sales tax on an online purchase to an Arizona address, you may owe use tax on that purchase when you file your Arizona tax return, though most individual purchases below a certain threshold are not reported.
Why rates differ between nearby cities
Each city and county sets its own tax rate to fund local services — police, fire, roads, parks, libraries, and public transportation. A city that has recently built a new arena or transit system may have added a temporary sales tax increase to pay for it. A county dealing with a budget shortfall may raise its rate. These decisions are made locally, so rates can vary significantly even between adjacent towns.
Some Arizona cities have no city sales tax at all and rely only on the state and county rates. Others have city rates above 2%. Over time, these rates change as local governments adjust their budgets. The rate you see today may not be the rate next year, though changes are usually announced in advance.
Frequently Asked Questions
Do I pay sales tax on groceries in Arizona?
No, groceries are not taxed in Arizona. This means unprepared food you buy to cook at home — produce, meat, dairy, bread, canned goods, and pantry staples. However, prepared food is taxed, including restaurant meals, deli items, hot food from a grocery store, and bakery items.
What is the sales tax rate in Maricopa County?
Maricopa County's base rate is 8.6% in most cities, including Phoenix, Mesa, Chandler, Scottsdale, and Gilbert. Tempe is slightly lower at 8.35%. Rates can vary by a few tenths of a percent in some areas due to special district taxes, so check the specific city or address for the exact rate.
Do I owe sales tax on online purchases shipped to Arizona?
Yes, retailers are required to charge Arizona sales tax on online purchases delivered to an Arizona address. The tax rate applied should match the rate for the delivery address. If a retailer does not charge tax, you may owe use tax on your Arizona tax return, though this is typically only enforced for large purchases or business transactions.
Can sales tax rates change during the year?
Yes, cities and counties can change their sales tax rates, though changes are usually announced in advance and take effect on a specific date. Most rate changes happen at the beginning of a calendar year or fiscal year. Check the Arizona Department of Revenue website or your city's website if you need the current rate for a specific location.
Is sales tax included in the price shown on store shelves?
No, the price on the shelf does not include sales tax. The tax is added at checkout. This means the final amount you pay will be higher than the labeled price. The exact amount depends on the sales tax rate for that store's location.