As of March 11, 2024, the Arizona Department of Revenue issued new taxpayer guidance to refund more than $85 million in overpaid taxes. This comes after the Arizona Supreme Court invalidated the transportation sales tax imposed by Pinal County between April 2018 and March 2022.

According to the Arizona Department of Revenue’s taxpayer guidance, businesses that paid the invalidated tax may request one of the following:

• a refund of some monies paid, plus applicable interest;
• a refund of all the monies paid, plus applicable interest; or
• a waiver of their rights to any such refunds.

Upon receiving the request, Pinal County will review and notify taxpayers on whether it has been approved or denied. Under current law, taxpayers will have until April 9, 2026 to submit their requests.

CLICK HERE to view the full guidance.

Have questions? A list of FAQ may be found here on the Arizona Department of Revenue’s website.