Arizona Sales Tax on Leases and Rentals Arizona: Sales Tax Handbook


Are Leases and Rentals subject to sales tax?

While Arizona's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of leases and rentals in Arizona, including motor vehicles and tangible media property. To learn more, see a full list of taxable and tax-exempt items in Arizona.

Motor Vehicles
In the state of Arizona, any rentals for which lasted a maximum of 180 days are considered to be subject to an additional surcharge.

Tangible Media Property
Sales of tangible media property are subject to sales tax in Arizona.

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