Transaction Privilege Tax (TPT)

From Tax Rates Wiki

A Transaction Privelege Tax (TPT) is another form of sales tax that is imposed upon the seller initially. Each seller must pay tax on all gross receipts from their business.

In Arizona and Missouri a TPT is used to impose a tax on the seller for the privelege of selling in the state of Arizona. This tax can be passed on to the consumer by the seller, but inevitably, the seller is still liable whether or not they pass the tax on to the purchaser.

In Arizona, most cities and counties employ the state to collect their TPT, but a few cities collect their own tax separately.