Arizona's statewide sales tax is 5.6%, but your actual rate depends on your county and city
When you buy something in Arizona, you pay the state's base rate of 5.6% plus local taxes added by your county and city. This means the total you pay at checkout varies by location. A purchase in Phoenix will have a different tax rate than the same purchase in Flagstaff or Tucson, even though both are in Arizona.
The state collects its 5.6% and sends it to the state general fund. Counties and cities then layer their own rates on top. Some cities add 1% or more, while others add less. The result is that Arizona has some of the widest variation in sales tax rates across the state—ranging from about 7.25% in some areas to over 11% in others.
Key Takeaways
- Arizona's state sales tax is 5.6%, but every county and most cities add their own local rate on top.
- Your total sales tax rate depends on where you are in the state—the same item costs different amounts in different cities.
- You can find your exact rate by entering your address on the Arizona Department of Revenue website or asking a local retailer.
- Food, prescription drugs, and some medical equipment are exempt from sales tax in Arizona.
- Online purchases from out-of-state sellers may not include Arizona tax at checkout, but you may owe it when the package arrives.
How county and city taxes stack on top of the state rate
Arizona divides sales tax collection into layers. The state takes 5.6%. Then your county government adds its own rate—Maricopa County adds 0.7%, Pima County adds 0.8%, and other counties vary. Finally, your city adds another layer. Phoenix adds 2.3%, Tucson adds 2.0%, and smaller cities add anywhere from 0.5% to 2.5%.
When you buy something, the retailer adds all three layers together and collects the total at the register. A $100 purchase in Phoenix, for example, is taxed at 5.6% (state) + 0.7% (Maricopa County) + 2.3% (Phoenix city) = 10.6% total, or $10.60 in tax. The same $100 item in a different Maricopa County city might be taxed at 8.6% or 9.2%, depending on that city's rate.
The Arizona Department of Revenue maintains a searchable database of all county and city rates. You can enter your address or zip code and see your exact combined rate. This is the most reliable way to know what you will pay, since rates can change and some cities have different rates for different types of purchases.
Which items are exempt from Arizona sales tax
Not everything you buy in Arizona is subject to sales tax. Food for home consumption—groceries like milk, bread, vegetables, and meat—is exempt. This means you do not pay tax when you buy these items at a supermarket, even though you would pay tax if you bought the same food at a restaurant to eat there.
Prescription drugs are also exempt. If you fill a prescription at a pharmacy, you pay no sales tax on the medication itself, though you may pay tax on over-the-counter drugs and vitamins. Medical equipment like wheelchairs, walkers, and oxygen equipment is exempt when prescribed by a doctor.
Some services are exempt too. Haircuts, dry cleaning, and repairs to personal property are not subject to sales tax in Arizona. However, labor charges for construction or installation work are usually taxable, so if you hire someone to install a new water heater, you pay tax on the labor as well as the equipment.
Sales tax rates in Arizona's largest cities
| City | County | State Rate | County Rate | City Rate | Total Rate |
|---|---|---|---|---|---|
| Phoenix | Maricopa | 5.6% | 0.7% | 2.3% | 10.6% |
| Tucson | Pima | 5.6% | 0.8% | 2.0% | 8.4% |
| Mesa | Maricopa | 5.6% | 0.7% | 2.3% | 8.6% |
| Chandler | Maricopa | 5.6% | 0.7% | 2.3% | 8.6% |
| Scottsdale | Maricopa | 5.6% | 0.7% | 1.75% | 8.05% |
| Flagstaff | Coconino | 5.6% | 0.65% | 2.0% | 8.25% |
These rates are current but can change when cities or counties pass new tax measures. Rates shown here are the combined totals you pay at the register. Some cities also impose additional taxes on specific items like hotel stays or car rentals, which are separate from the general sales tax.
The variation between cities in the same county shows how much local choice matters. Phoenix and Scottsdale are both in Maricopa County, but Phoenix's city rate of 2.3% is higher than Scottsdale's 1.75%, so you pay more total tax in Phoenix on the same purchase. Smaller cities often have lower rates because they have fewer services to fund or have chosen to keep rates down to attract shoppers.
What happens when you buy online or from out of state
If you order something from an out-of-state retailer and have it shipped to Arizona, you may not see Arizona sales tax added at checkout. Large online retailers like Amazon now collect Arizona tax on most purchases, but smaller sellers sometimes do not. This does not mean you owe nothing—Arizona law requires you to pay use tax on items you bring into the state that were not taxed when you bought them.
In practice, most individual shoppers do not report use tax on small purchases. However, if you buy a vehicle, heavy equipment, or other high-value items from out of state, you will owe tax when you register the item or bring it into Arizona. The tax rate is the same as the sales tax rate for your location.
If a retailer did not collect tax at checkout, you can pay it when the item arrives by contacting the Arizona Department of Revenue, or you can report it on your state income tax return. Many people straightforward keep receipts in case they are audited, since the state can ask for proof that tax was paid.
How Arizona sales tax is used
The state's 5.6% goes into the state general fund, which pays for schools, highways, and other state services. County rates fund county services like courts and jails. City rates pay for police, fire, streets, and local services. Some cities also dedicate a portion of their sales tax to specific projects—a city might pass a measure to add 0.5% sales tax specifically for parks or transit, for example.
When a city or county wants to fund a new project, they often ask voters to approve a sales tax increase. These measures appear on the ballot and require a vote. If approved, the new rate takes effect on a set date, usually the first of a month. The Arizona Department of Revenue publishes a calendar of when rate changes go into effect so retailers can update their systems.
Frequently Asked Questions
Why is sales tax different in different Arizona cities?
Each city and county sets its own tax rate to fund local services. Phoenix needs different revenue than a small town, so their rates differ. The state sets only the base 5.6%; everything above that is local choice.
Do I pay sales tax on groceries in Arizona?
No. Food for home consumption—items you buy at a grocery store to cook at home—is exempt from sales tax. But prepared food, restaurant meals, and food you eat in the store are taxed.
What if I buy something in one city and use it in another?
You pay tax based on where you buy it, not where you use it. If you buy an item in Scottsdale and take it home to Phoenix, you paid Scottsdale's rate. You do not owe additional tax in Phoenix.
How do I find the exact sales tax rate for my address?
Go to the Arizona Department of Revenue website and use their sales tax rate lookup tool. Enter your street address or zip code, and it will show your combined state, county, and city rate.
Do I have to pay sales tax on used items?
Yes, unless you buy from a private person. If you buy a used item from a business—a used car from a dealer, used furniture from a store—you pay sales tax. Private sales between individuals are not taxed.