Do I have to charge sales tax for online sales in Arizona?
Quick answer
Only after you cross economic nexus. Once you exceed $100,000 in sales into Arizona over 12 months, you must register with the Arizona Department of Revenue and charge the buyer's destination rate.
Remote sellers exceeding $100,000 in gross Arizona sales must license and collect.
Rule summary
How Arizona treats each category.
| Economic nexus — sales threshold | $100,000 |
|---|---|
| Transaction-count threshold | None — sales volume only |
| Marketplace facilitator collection | Required — Amazon, Etsy and eBay collect on your behalf for their sales |
| Rate to charge | The buyer's destination rate (7.8%–8.7% in covered Arizona metros) |
| Registration authority | Arizona Department of Revenue |
Source: Arizona Department of Revenue · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Arizona Department of Revenue or a tax professional before relying on it for filing.
Combined rates in Arizona
What a taxable purchase actually costs in Arizona.
Frequently asked
Answers pulled from the same rule set.
- Do I have to charge sales tax for online sales in Arizona?
- Only after you cross economic nexus. Once you exceed $100,000 in sales into Arizona over 12 months, you must register with the Arizona Department of Revenue and charge the buyer's destination rate.
- Do marketplace sales count toward the Arizona threshold?
- Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Arizona Department of Revenue guidance before excluding them.
- Which rate does an online seller charge in Arizona?
- Arizona sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.
More Arizona guides
Other Arizona rules that change the total.