Arizona Unfiled Sales Tax Returns Checklist

Sales tax returns are typically due monthly, quarterly, or annually, depending on the business’s filing frequency.

This is a compliance issue in the state's filing system that typically occurs before penalties or enforcement actions begin. When a return remains unfiled, the state tracks it as a delinquent filing obligation.

What This Issue Means

An unfiled sales tax return means that ADOR’s records show a business did not submit a required sales tax return for a specific period. The return documents sales made during that period and calculates the sales tax owed to the state.

Why the State Issued This or Requires This

Arizona requires businesses to file sales tax returns based on their assigned filing frequency.

ADOR issues notices about unfiled returns to collect revenue, ensure accurate tax records, and maintain compliance with state tax law under Arizona Revised Statutes.

What Happens If This Is Ignored

If an unfiled return remains unaddressed, ADOR typically continues to track it as delinquent and may issue additional notices or contact attempts. Penalties and interest accrue on any tax ultimately found to be owed. In some cases, the state may assess tax without a filed return based on available information or past filing patterns.

What This Does NOT Mean

An unfiled return notice does not mean the state has assessed a specific tax amount or filed a lien against the business. It does not automatically imply penalties have been calculated, and the notice is not a final bill or collection demand.

Checklist: What to Do After Receiving This or Identifying

This Issue

Step One: Locate All Notices and Documents

Search for any notices, letters, or emails from ADOR about unfiled returns and check the business mailing address on file with the state to ensure ADOR has a current address. Gather any sales records, financial statements, or accounting documents from the unfiled period and note the specific reporting periods mentioned in any ADOR communication.

Step Two: Verify Filing Status and Account Information

Log in to the Arizona Department of Revenue online services portal using the business tax account credentials. Review the account dashboard to confirm which periods show “unfiled” or

“not received” status, check the assigned filing frequency listed in the account profile, and verify that contact information is current and correct.

Step Three: Determine the Reason for Non-Filing

Review business records to identify why the return was not filed, such as accounting delays, staff turnover, business closure, or unclear filing requirements. Determine whether the business was operating during the unfiled periods and check whether any sales were made during those periods.

Step Four: Gather Required Sales and Tax Information

Collect all sales invoices, receipts, or point-of-sale records from the unfiled period and compile total gross sales figures by month or quarter, depending on the filing frequency. Identify sales that may be exempt from sales tax, calculate taxable sales for each period, and determine the sales tax liability for each unfiled period based on Arizona's current rate structure, which varies by jurisdiction and business classification.

Step Five: Prepare the Unfiled Return or Returns

Obtain the correct sales tax return form from ADOR (TPT-2, TPT-EZ, or the appropriate form for the filing frequency), as tax forms are available through the ADOR website or online portal.

Enter the reporting period dates, gross sales, exempt sales, and taxable sales for each period, then calculate the amount owed for your business location and classification.

Step Six: Contact ADOR Before Filing If Circumstances Are Unclear

Call the ADOR taxpayer service line at (602) 255-3381 to discuss the unfiled periods and prepare to provide the business tax license number and the specific periods in question. Ask whether ADOR has already assessed tax, clarify what action is needed, inquire about penalties applicable to your business activity, and request written confirmation of any guidance received.

Step Seven: File or Amend the Unfiled Return

Complete the sales tax return form for each unfiled period using actual sales data from business records, ensuring accurate calculations. If filing electronically through the ADOR online system, log in and follow the e-file process for each unfiled period, keep copies of completed returns and proof of filing, and file returns in order by period, starting with the earliest.

Step Eight: Address Any Payment Due

Review the calculated sales tax liability for each unfiled period and determine whether payment is due immediately or whether ADOR has set a deadline. If able to pay in full, submit payment via ADOR’s payment methods; if a full tax payment is not possible, contact ADOR to discuss payment arrangements before the due date.

Step Nine: Follow Up if No Acknowledgment Is Received

Wait five to seven business days after filing the return to allow for processing time. Log in to the

ADOR online account to verify that the filed return appears in the account record. If it is not reflected after one week, contact ADOR to confirm receipt.

Step Ten: Maintain Compliance Going Forward

Set up a reminder system for all future sales tax return due dates to maintain compliance. File returns on or before the due date for all future periods, keep all sales records organized and accessible, and respond promptly to any future notices or requests from ADOR.

What Happens After This Is Completed

After an unfiled return is filed, ADOR processes it according to its standard return processing procedures and updates the filing status from “unfiled” to “filed.” The state may also calculate and apply any applicable penalties or interest based on the filing delay as prescribed under the

Arizona Revised Statutes.

Common Mistakes to Avoid

Always retain confirmation numbers or receipts as proof that returns were actually filed and submitted to ADOR. Ensure accurate calculations for your jurisdiction and respond promptly if

ADOR sends additional correspondence after a return is filed to prevent escalation.

Frequently Asked Questions

Does an unfiled return automatically mean I owe sales tax?

Not necessarily—the unfiled return is a filing compliance issue, and whether sales tax is owed depends on whether the business made taxable sales during that period.

Will penalties be applied to unfiled returns?

ADOR applies penalties for late filing in accordance with state law. However, the exact amount and applicability depend on the specific situation, and some penalties may be adjusted or abated under certain circumstances.

If I file an unfiled return, do I also need to pay immediately?

Typically, yes, if sales tax is owed, but if payment is difficult, contact ADOR to discuss payment options or arrangements after submitting the return.

Closing

An unfiled sales tax return is a filing compliance issue that requires action but is straightforward to address through the steps outlined above. Taking these steps promptly prevents the situation from becoming more complicated through escalated notices or collection activity.

Facing State Tax Enforcement Action?

If you’ve received a notice related to sales tax or payroll tax enforcement, and aren’t sure how to respond, our team can help you understand your options and next steps.

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• State enforcement notices and responses
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• Payment plans and state tax relief eligibility
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