If you're looking for additional information on state tax topics, we recommend that you contact the governmental agency that oversees the administration of the specific fee or tax. Below are the agencies that may provide help in researching an answer.
Department of Revenue
1600 W. Monroe
Phoenix, AZ 85007
Phone: 602-542-4260 or
800-352-4090
The Arizona Department of Revenue administers and collects the income taxes and the transaction privilege (sales) tax and use tax.
The Arizona Corporation Commission administers and collects the corporate organization and qualification fees and the corporation annual registration fee.