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ARIZONA DEPARTMENT OF REVENUEContracting Tax Factoring Worksheet Assumptions:No land is included in the contract. No tax amount is specified in the contract.TAX RATES AND FACTOR State & County.

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How to fill out the Contracting Tax Factoring Worksheet online

The Contracting Tax Factoring Worksheet is an essential tool for accurately reporting tax obligations related to contracting activities. This guide provides straightforward, step-by-step instructions for filling out this form online, ensuring clarity and efficiency for all users.

Follow the steps to complete the worksheet effectively.

  1. Click ‘Get Form’ button to access the Contracting Tax Factoring Worksheet and open it in your preferred document editor.
  2. Begin filling out the Tax Rates and Factor section. Input the State & County Tax Rate from the Transaction Privilege and Other Tax Rate Tables into Column G of the TPT-1 form. Then, enter the City Tax Rate from the same tables.
  3. Calculate the Combined Rate by adding the City Rate to the State & County Rate. This total will guide your calculations throughout the worksheet.
  4. Find the factor corresponding to the Combined Rate you just calculated by referencing the Tax Factors for Contractors table. Enter this factor in the appropriate field.
  5. Record the Gross Amount of Contract or Progress Payment, detailing the source—whether from a Contract, Invoice, or Cash Receipts.
  6. To find the Factored Tax, multiply the Gross Amount from the previous step by the Factor for Combined Tax Rate you calculated. Fill in this value in the designated area.
  7. Calculate the Basis for Prime Contractor Reduction by subtracting the Factored Tax from the Gross Amount of Contract or Progress Payment.
  8. Determine the Prime Contractor Reduction by taking 35% of the Basis for Prime Contractor Reduction calculated in the previous step. Enter this in the space provided.
  9. Add together the Factored Tax and the Prime Contractor Reduction to find the Total Deductions. Document this in the specified field.
  10. Calculate the Taxable Amount by subtracting the Total Deductions from the Gross Amount of Contract or Progress Payment.
  11. Next, compute the State & County Tax by multiplying the State & County Tax Rate by the Taxable Amount derived in the previous step.
  12. Calculate the City Tax by multiplying the City Tax Rate by the Taxable Amount, and input this value in the correct section.
  13. Finally, determine the Total Tax by adding the State & County Tax and City Tax together, then record this in Column D of the TPT-1 form.
  14. Once all sections are completed, you may save your changes, download a copy for your records, print the filled form, or share it as needed.

Complete your documents online with confidence by following this guide.

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Gross receipts do not include the following: taxes collected for and remitted to a taxing authority if included in gross or total income (such as sales or other taxes collected from customers and excluding taxes levied on the concern or its employees);

Arizona has a 4.90 percent corporate income tax rate, a 5.60 percent state sales tax rate, a max local sales tax rate of 5.30 percent, and a 8.37 percent combined state and local sales tax rate. Arizona's tax system ranks 19th overall on our 2023 State Business Tax Climate Index.

Arizona originally adopted TPT in 1933 when the rate for selling tangible personal property at retail was 2 percent. That rate is currently 5.6 percent. On top of the state TPT, there may be one or more local TPTs, as well as one or more special district taxes, each of which can range between 0 percent and 5.6 percent.

The state use tax rate is the same as the state transaction privilege tax (TPT) rate (sometimes referred to as sales tax), currently at 5.6 percent.

The 2023 sales tax rate in Phoenix is 8.6%, and consists of 5.6% Arizona state sales tax, 0.7% Maricopa County sales tax and 2.3% Phoenix city tax.

What is the sales tax rate in Arizona City, Arizona? The minimum combined 2023 sales tax rate for Arizona City, Arizona is 6.7%. This is the total of state, county and city sales tax rates.

Multiply the price of your item or service by the tax rate. If you have tax rate as a percentage, divide that number by 100 to get tax rate as a decimal. Then use this number in the multiplication process.

Some experts say the high sales tax reflects Arizona's decision to rely on less on income taxes for state revenues and more heavily on the purchase of goods and some services.

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