Use Tax Information

Location: County-City Public Works Building, 201 N Stone Ave, Tucson, AZ, 85701

License team customer service email:
License team customer service phone: (520) 791-4566 Monday through Friday, 8 a.m. to 5 p.m.
Taxpayer Assistance Group fax: (520) 791-3114
Mailing Address: City of Tucson License Section, PO Box 27210, Tucson, AZ, 85726-7210

Investigations team customer service email:
Investigations team customer service phone: (520) 791-4247
Taxpayer Assistance Group fax: (520) 791-3114


The Use Tax has an indirect benefit to Tucson businesses because it removes the incentive for businesses or individuals to shop outside the State in order to avoid paying City and State Privilege Tax.

Below are links to available information on the City of Tucson Use Tax.

Use Tax - The Basics(PDF, 42KB)

If you wish to view all available brochures please see the Business License and Tax Information page.

Taxpayer Notice(PDF, 32KB)

This link gives a description of the Use Tax.

Use Tax Ordinance(PDF, 568KB)

This is the ordinance passed by Mayor and Council on May 5, 2003 during Regular Session