Transaction privilege tax (TPT) refers to a gross receipts tax levied by the state of Arizona on certain persons for the privilege of conducting business in the state.
TPT is imposed under 16 separate business classifications: amusement, commercial lease, job printing, membership camping, mining, owner builder sales, personal property rental, pipeline, prime contracting, private car line, publication, restaurant, retail, telecommunications, transient lodging, transporting, and utilities.
[1] (Effective November 1, 2006, the Arizona State Legislature repealed the membership camping classification statute, reducing the total number of tax classifications from 17 to 16.
Arizona county excise taxes "piggyback" the imposition of the state's TPT.
All Arizona cities utilize the MCTC in the imposition of their privilege and use taxes.