What is the sales tax rate in Phoenix?
The combined sales tax rate in Phoenix, Arizona is between 6.3% and 9.1% as of 2026. It is made up of the Arizona statewide base rate of 5.6%, plus applicable Maricopa County and local district taxes. Phoenix sits within Maricopa County, and the rate can vary slightly across ZIP codes because of special district additions (see the ZIP breakdown below).
Sales tax in Arizona is administered by the Arizona Department of Revenue, which collects and distributes tax on behalf of the state and its local jurisdictions. The rate applies to most retail sales of tangible personal property delivered within Phoenix.
Who needs to collect sales tax in Phoenix, Arizona?
Any business with sales tax nexus in Arizona must register, collect, and remit sales tax on taxable sales delivered to Phoenix. Nexus is established through:
- Physical presence: an office, store, warehouse, employee, or inventory located in Arizona.
- Economic nexus: exceeding $100,000 in sales to Arizona customers in the current or prior year.
- Marketplace facilitators: platforms such as Amazon or Etsy collect and remit on behalf of their third-party sellers.
Out-of-state (remote) sellers that cross Arizona's economic nexus threshold must register with the Arizona Department of Revenue before continuing to sell into the state.
How do you register for a sales tax permit in Phoenix?
To collect sales tax in Phoenix, you must register for a sales tax permit with the Arizona Department of Revenue. Registration is generally free. You will typically need your EIN or SSN, business entity details, bank account information, and an estimate of your monthly Arizona sales. Most permits are issued within a few business days of an online application.
How do you charge the right sales tax in Phoenix?
Sales tax in Phoenix is charged based on the delivery address. For orders shipped to a Phoenix address, the combined rate of between 6.3% and 9.1% generally applies; for in-store sales, the rate is based on the store's location. Because some ZIP codes within Maricopa County carry additional special-district taxes, always confirm the exact rate for the specific delivery ZIP code. The tables below show the most common Phoenix ZIP codes and how Phoenix compares with other cities in Maricopa County and across Arizona.
