Arizona's statewide sales tax is 5.6 percent, but your actual rate depends on your county and city
Arizona has a base state sales tax of 5.6 percent, but that is not what you pay at the register. Every county and most cities add their own tax on top of the state rate. Your total sales tax ranges from 7.35 percent to 11.2 percent depending on where you shop. A $100 purchase costs between $7.35 and $11.20 in tax alone.
The variation matters because Arizona cities and counties use sales tax revenue for different purposes — schools, public safety, transportation, and local services. A city in one county might charge 2 percent local tax while a city in another charges 0.7 percent. You need to know your specific location to find your exact rate.
Key Takeaways
- Arizona's state sales tax is 5.6 percent, but county and city taxes add 1.75 to 5.6 percentage points on top of that.
- Maricopa County (Phoenix area) has a combined rate of 8.6 percent in most cities, while Pima County (Tucson area) reaches 8.1 percent.
- Some Arizona counties have no additional county tax, so the rate depends entirely on which city you are in.
- Your exact rate changes if you cross a city or county line, even within the same metropolitan area.
- The Arizona Department of Revenue website lists the current rate for any address you enter.
How county and city taxes stack on top of the state rate
The 5.6 percent state rate is the floor. On top of that, counties add their own percentage — some add nothing, others add up to 1 percent. Then cities add another layer. Phoenix adds 2.3 percent to the state and county total, making the combined rate 8.6 percent in most Phoenix neighborhoods. Tucson adds 2.5 percent, bringing Pima County to 8.1 percent.
This layering means a single metropolitan area can have multiple rates. Tempe, Mesa, Chandler, and Scottsdale are all in Maricopa County but charge different city rates. Tempe's combined rate is 8.55 percent; Mesa's is 8.725 percent. The difference is small per item but adds up on large purchases.
Some Arizona counties — Gila, La Paz, and Santa Cruz — have no county-level sales tax at all. In those counties, you pay only the state 5.6 percent plus whatever the city charges. A city in Gila County might have a combined rate of 7.35 percent (state plus city), while a city in Maricopa County with the same city rate would be 8.6 percent.
Sales tax rates in Arizona's largest cities
The largest cities cluster in Maricopa and Pima counties, but their rates are not identical. Here is what you pay in the state's most populated areas:
| City | County | Combined Sales Tax Rate |
|---|---|---|
| Phoenix | Maricopa | 8.6% |
| Mesa | Maricopa | 8.725% |
| Chandler | Maricopa | 8.6% |
| Scottsdale | Maricopa | 8.725% |
| Glendale | Maricopa | 8.6% |
| Gilbert | Maricopa | 8.6% |
| Tempe | Maricopa | 8.55% |
| Tucson | Pima | 8.1% |
| Peoria | Maricopa | 8.6% |
| Surprise | Maricopa | 8.6% |
Maricopa County cities mostly fall between 8.55 and 8.725 percent. Pima County, which includes Tucson, runs lower at 8.1 percent. If you live on the border between counties or travel frequently between cities, check your specific address rather than assuming the rate is the same everywhere.
What items are taxed and what are not
Arizona taxes most goods and services, but some items are exempt. Groceries — food you cook at home — are not taxed. Restaurant meals and prepared food are taxed. Prescription medications are not taxed, but over-the-counter drugs and vitamins are. Clothing is taxed in Arizona, unlike some states.
Services vary. Haircuts and salon services are taxed. Repairs to tangible goods — fixing a phone, repairing a car — are taxed. Professional services like accounting or legal information are generally not taxed. If you are unsure whether a specific item or service is taxable, the Arizona Department of Revenue publishes a detailed list on its website.
How to find the exact rate for your address
The Arizona Department of Revenue operates a sales tax rate lookup tool on its website. Enter your street address, city, and ZIP code, and it returns your combined state, county, and city rate. This is the most reliable method because it accounts for local tax districts that may not align with city boundaries.
If you are shopping online or in a different city, use the same tool with that address. Some Arizona cities have special tax districts for specific purposes — a school district or transportation district might add a small percentage. The lookup tool includes these, so the rate it shows is what you actually owe.
You can also call the Arizona Department of Revenue at 602-255-3381 during business hours to ask about a specific address. Have your street address and ZIP code ready.
Why Arizona's sales tax varies so much
Arizona allows cities and counties to set their own tax rates to fund local priorities. Phoenix uses its 2.3 percent city rate partly for public safety and transportation. Tucson's higher city rate funds schools and city services. Counties use their portion for county-level services like courts and jails.
This system means wealthier or more densely populated areas can fund services with lower rates, while smaller or less wealthy areas may need higher rates to raise the same revenue. It also means rates change when cities or counties vote to raise or lower their tax, which happens periodically but not frequently.
Frequently Asked Questions
Does Arizona tax groceries?
No. Food you buy at a grocery store to cook at home is not taxed in Arizona. However, prepared food, restaurant meals, and food from a deli counter are taxed at the full rate. If you are unsure whether an item counts as groceries, the receipt usually shows whether tax was charged.
What is the sales tax in Flagstaff?
Flagstaff is in Coconino County. The combined rate is 8.6 percent — 5.6 percent state, 0.65 percent county, and 2.35 percent city. Use the Arizona Department of Revenue lookup tool to confirm, as rates can change.
Do I pay sales tax on online purchases from Arizona sellers?
Yes. If you buy from an Arizona seller and have the item shipped to an Arizona address, you owe sales tax at your delivery address rate. If you buy from an out-of-state seller, Arizona does not require them to collect tax, but you may owe use tax on your state income tax return.
Can I get a sales tax refund if I move out of Arizona?
No. Sales tax is final at the point of purchase. If you buy something in Arizona and move out of state, you do not get a refund. However, if you buy something out of state and bring it to Arizona, you may owe use tax.
Does Arizona tax clothing and shoes?
Yes. Unlike some states, Arizona taxes clothing and shoes at the full sales tax rate. There is no exemption for back-to-school clothing or any other apparel.