Arizona's statewide sales tax is 5.6 percent, but your actual rate depends on which county and city you live or shop in
Arizona has a base sales tax of 5.6 percent that applies everywhere in the state. On top of that, counties add their own tax — usually between 0.7 and 1.25 percent — and many cities add a local tax on top of the county rate. This means your total sales tax can range from around 7.35 percent in some areas to over 10 percent in others, depending on exactly where you are when you make a purchase.
The rate you pay is determined by the location of the store, not where you live. If you buy something in Phoenix, you pay Phoenix's rate. If you drive to a neighboring city to shop, you pay that city's rate instead. Online purchases are more complicated: you typically pay the rate of the warehouse or distribution center that ships your order, though some retailers apply the rate of your delivery address.
Key Takeaways
- Arizona's base state sales tax is 5.6 percent, but counties and cities add local taxes on top of that amount.
- Your total sales tax rate depends on the physical location where you make the purchase, not your home address.
- Maricopa County (Phoenix area) has a combined rate around 8.6 percent, while Pima County (Tucson area) is around 8.1 percent, but individual cities within each county vary.
- Groceries, prescription medications, and medical equipment are generally exempt from sales tax in Arizona, even though other items are taxed.
County-by-county sales tax rates
Arizona's 15 counties each set their own additional tax rate. Maricopa County, which includes Phoenix and is the most populous, adds 1.25 percent on top of the state rate. Pima County, which includes Tucson, adds 0.8 percent. Coconino County (Flagstaff area) adds 1.25 percent. Yavapai County (Prescott area) adds 1.25 percent. Smaller counties like Gila, Graham, and Greenlee add between 0.7 and 1 percent.
These county rates are not the final number you pay. Cities within each county layer on additional tax, so the total varies by neighborhood. A purchase in downtown Phoenix will have a different rate than one in Scottsdale, even though both are in Maricopa County. The same applies to Tucson versus Oro Valley in Pima County.
City sales tax rates and how they stack
Major Arizona cities add their own sales tax on top of county and state rates. Phoenix adds 2.3 percent, Scottsdale adds 1.95 percent, Tempe adds 2.25 percent, Mesa adds 1.5 percent, and Chandler adds 1.5 percent. Tucson adds 2.3 percent. Flagstaff adds 2.25 percent. Smaller cities add between 0.5 and 2 percent.
To find your exact rate, add the state rate (5.6 percent) plus your county rate plus your city rate. For example, a purchase in Phoenix is 5.6 + 1.25 (Maricopa County) + 2.3 (Phoenix) = 9.15 percent. A purchase in Scottsdale is 5.6 + 1.25 + 1.95 = 8.8 percent. Unincorporated areas of counties have no city tax, so they use only state plus county.
What is and is not taxed in Arizona
Groceries and food for home consumption are not subject to sales tax in Arizona. This includes items like bread, milk, eggs, vegetables, and meat from a grocery store. However, prepared food — restaurant meals, hot deli items, and food from a food truck — is taxed at the full rate.
Prescription medications and medical equipment prescribed by a doctor are exempt from sales tax. Over-the-counter medications like aspirin and cold medicine are taxed. Clothing and shoes are taxed. Gasoline is taxed, though the tax is included in the pump price. Utilities like electricity and water are not subject to sales tax.
How to find the exact rate for your location
The Arizona Department of Revenue maintains a sales tax rate lookup tool on its website where you can enter a city name or ZIP code and see the combined rate. The tool shows state, county, and city rates separately so you can see how each layer contributes to your total.
If you are shopping online, check the retailer's tax calculation at checkout. Some retailers display the rate they are charging and the location it is based on. If the rate seems wrong, you can verify it using the state's lookup tool and contact the retailer if there is a discrepancy.
Sales tax on vehicles and major purchases
Vehicle purchases in Arizona are subject to sales tax, calculated on the purchase price of the car. The rate is the combined state, county, and city rate for the location where the vehicle is registered, not where it is purchased. You pay this tax when you register the vehicle with the Arizona Department of Transportation, not at the dealership.
If you buy a used vehicle from a private seller, you still owe sales tax on the purchase price when you register it. If you trade in a vehicle, the sales tax is calculated on the net price (purchase price minus trade-in value). Some counties offer a tax credit for vehicles traded in, which reduces the taxable amount further.
Frequently Asked Questions
Do I pay Arizona sales tax if I buy something online and have it shipped to my home?
Usually yes. Most online retailers now collect sales tax based on your delivery address in Arizona. The rate applied is the combined state, county, and city rate for that address. Some retailers may apply the rate of their warehouse instead, but this is becoming less common.
Is there a sales tax on services in Arizona?
Most services are not subject to sales tax in Arizona. Haircuts, car repairs, plumbing, and medical services are generally not taxed. However, some specific services like transient lodging (hotel rooms) and certain amusement activities are taxed. When in doubt, ask the service provider.
Can I get a refund of sales tax I paid?
No. Sales tax is final once you pay it. Arizona does not offer sales tax refunds to consumers. If you believe you were overcharged due to an error in the rate applied, you would need to contact the retailer directly and request a correction.
What is the sales tax rate in unincorporated areas?
Unincorporated areas use only the state rate (5.6 percent) plus the county rate. There is no city tax added. For example, unincorporated Maricopa County has a rate of 5.6 + 1.25 = 6.85 percent, which is lower than any incorporated city in the county.