Arizona's statewide sales tax is 5.6 percent, but your total rate depends on which county and city you live in or shop in

Arizona has a base sales tax of 5.6 percent that applies everywhere in the state. On top of that, most counties add their own tax, and many cities add another layer. This means the total sales tax you pay can range from around 7.6 percent to over 11 percent depending on where the purchase happens. The rate that matters is the one where the store is located, not where you live.

When you see a price tag in a store, that price does not include sales tax. The tax gets added at checkout. If you buy something online from an Arizona seller, the same rules explore — Arizona sales tax is collected based on the delivery address, not the seller's location.

Key Takeaways

  • Arizona's base sales tax is 5.6 percent statewide, but county and city taxes stack on top of it.
  • Total sales tax rates vary by location and can range from approximately 7.6 percent to over 11 percent.
  • The sales tax rate that applies is determined by where the purchase takes place, not where you live.
  • Some Arizona counties and cities have different rates for groceries, prepared food, or other specific items.

How county and city taxes stack on the state rate

After the 5.6 percent state tax, your county adds a tax that varies by county. Maricopa County (which includes Phoenix) adds 0.7 percent. Pima County (Tucson) adds 1.5 percent. Coconino County (Flagstaff) adds 1.25 percent. Other counties have their own rates. You can look up your specific county's rate through the Arizona Department of Revenue website.

Cities then add their own tax on top of the county rate. Phoenix adds 2.3 percent, so a purchase in Phoenix is taxed at 5.6 percent (state) + 0.7 percent (Maricopa County) + 2.3 percent (Phoenix) = 8.6 percent total. Tucson adds 2.0 percent, bringing that city to 5.6 + 1.5 + 2.0 = 9.1 percent. Flagstaff adds 2.85 percent, reaching 5.6 + 1.25 + 2.85 = 9.7 percent.

Not every city has added a local tax. Some unincorporated areas of counties have no city tax, only the state and county rates. If you shop in an unincorporated area of Maricopa County, for example, you pay 5.6 + 0.7 = 6.3 percent.

Sales tax rates for specific items in Arizona

Most items in Arizona are taxed at the full combined rate. However, groceries — unprepared food you buy at a supermarket — are taxed at a lower rate. The state applies only 2 percent tax to groceries instead of the full 5.6 percent, though counties and cities may still add their local taxes on top. This means grocery tax varies by location but is always lower than the rate on other goods.

Prepared food — items from a restaurant, deli counter, or food truck — is taxed at the full rate. The line between prepared and unprepared can matter. A rotisserie chicken from a grocery store deli is usually taxed as prepared food at the full rate, while raw chicken is taxed as a grocery item at the lower rate.

Prescription medications are not subject to Arizona sales tax. Over-the-counter medicines and vitamins are taxed at the full rate. Clothing and shoes have no special exemption in Arizona and are taxed like any other item.

Looking up the exact rate for your location

The Arizona Department of Revenue maintains a sales tax rate lookup tool on its website where you can enter a city or ZIP code and see the exact combined rate for that location. This is the fastest way to find out what you will pay in a specific place.

If you are shopping online, the retailer should show you the tax amount before you complete the purchase. The tax is based on the address where the item will be delivered. If you are buying from an out-of-state retailer that does not collect Arizona tax, you may owe use tax on that purchase when you file your Arizona tax return, though most individual purchases below a certain threshold are not reported this way.

How sales tax changes if you shop in different cities

If you live in one city but shop in another, the rate where you shop is what you pay. Someone living in Phoenix but shopping in Tempe (which has a 2.35 percent city tax) would pay Tempe's combined rate, not Phoenix's. This matters most for large purchases or regular shopping trips near city borders.

Some people near city lines shop strategically to take advantage of lower rates in nearby unincorporated areas or lower-tax cities. The difference on a large purchase can add up. On a $1,000 purchase, the difference between a 7.6 percent rate and a 9.1 percent rate is $15.

Sales tax on online and mail orders

When you order something online and have it shipped to an Arizona address, Arizona sales tax applies based on your delivery address. Large retailers like Amazon, Walmart, and Target collect Arizona sales tax on orders shipped to Arizona residents. Smaller online sellers may not, depending on their sales volume and nexus in the state.

If you buy from an out-of-state seller that does not collect Arizona tax, you are technically responsible for paying use tax on that purchase. Use tax is Arizona's way of collecting tax on out-of-state purchases. However, it is rarely enforced for individual consumer purchases, and most people do not report these on their tax returns.

Frequently Asked Questions

What is the sales tax in Phoenix?

Phoenix's combined sales tax is 8.6 percent: 5.6 percent state, 0.7 percent Maricopa County, and 2.3 percent city of Phoenix. This rate applies to most items. Groceries are taxed at a lower rate of approximately 3.3 percent.

What is the sales tax in Tucson?

Tucson's combined sales tax is 9.1 percent: 5.6 percent state, 1.5 percent Pima County, and 2.0 percent city of Tucson. Groceries in Tucson are taxed at approximately 4.1 percent.

Do I have to pay sales tax on groceries in Arizona?

Yes, but at a lower rate. Unprepared groceries are taxed at 2 percent state tax plus your local county and city taxes. Prepared food from restaurants or deli counters is taxed at the full combined rate.

Is clothing taxed in Arizona?

Yes. Arizona does not exempt clothing or shoes from sales tax. They are taxed at the full combined rate for your location, the same as most other items.

How do I find the exact sales tax rate for my city?

The Arizona Department of Revenue website has a sales tax rate lookup tool. Enter your city or ZIP code and it will show you the combined state, county, and city rate for that location.