Arizona Sales Tax on Services Arizona: Sales Tax Handbook


Are Services 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 services in Arizona, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in Arizona.

Janitorial Services
Sales of janitorial services are exempt from the sales tax in Arizona.

Transportation Services
In the state of Arizona, taxpayers are subject to a motor carrier fee or a light motor vehicle fee is considered to be exempt. Certain transportation services which are provided by railroads, ambulances, dial-a-ride programs, or special needs programs are considered to be exempt.

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