Arizona Sales Tax on Occasional Sales Arizona: Sales Tax Handbook


Are Occasional Sales 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 occasional sales in Arizona, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Arizona.

General Occasional Sales
In the state of Arizona, the law includes exemption provisions for a retailer selling property, so long as the transaction is not in the regular course of business.

Motor Vehicles
Sales of motor vehicles are exempt from the sales tax in Arizona.

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