Anyone who paid transportation sales taxes in Pinal County on purchases of less than $10,000 — sales taxes that were recently invalidated — may seek a refund, the Arizona Department of Revenue said.

A sales tax approved in 2017 by Pinal County voters — and that raised $80 million for transportation projects — was struck down by the Arizona Supreme Court in March.

“With the Arizona Supreme Court’s invalidation of the two-tiered Pinal County transportation tax on March 8, 2022, ADOR is aware that taxpayers have questions about what actions they should take to seek a refund of monies paid since April 1, 2018, Rebecca Wilder, Arizona Department of Revenue communications director, said in a release.

The agency is working toward a solution that allows claimants to easily request payments, she said.

Some details on the plan are:

• Taxpayers will be able to submit electronic requests for monies paid toward the invalidated tax while it was in effect (i.e., April 2018 through March 2022 TPT filing periods). The requests will allow taxpayers to indicate whether they wish to opt in or opt out of receiving these monies;
• Arizona Department of Revenue will process electronic requests for the invalidated tax entirely separately from standard transaction privilege tax refund requests. As such, to avoid delays and errors in handling, please do not attempt to submit requests for the invalidated tax using such methods;
• Taxpayers will be able to request all monies that they paid in since the April 1, 2018, effective date of the invalidated tax. Under current law, Arizona Department of Revenue anticipates that taxpayers will have until April 9, 2026, to timely submit their electronic requests.
• Taxpayers should not attempt to amend their filings for these periods to self-correct for reporting and paying the invalidated tax. Such actions will likely result in unanticipated and unwanted consequences for both Arizona Department of Revenue and taxpayers.

“ADOR greatly appreciates your continued patience. Please remember to follow AZDOR.gov for the latest news and updates on this process as they become available,” the release states.