Arizona landlord and tenant rules

Seayora publishes 8 Arizona rules, covering contractor sales tax, notice periods, security deposits. Every one is generated from the statute it cites — the same rule Seayora's own deadline engine enforces on a live tenancy — and carries the date it was last checked.

Arizona at a glance

RuleArizona
Do contractors charge sales tax in Arizona?Gross receipts (Transaction Privilege Tax)
Is a capital improvement exempt from sales tax in Arizona?Not exempt
How many days does a tenant get to pay late rent in Arizona?5 days
How much notice does a landlord have to give before entering in Arizona?48 hours
How much notice does a landlord have to give before raising the rent in Arizona?30 days
How much notice must a landlord give to end a tenancy in Arizona?30 days
How long does a landlord have to return a security deposit in Arizona?14 days
How much can a landlord charge for a security deposit in Arizona?1.5 months of rent

Contractor sales tax in Arizona

Do contractors charge sales tax in Arizona?

Arizona does not run an ordinary sales tax on contractors. It taxes the contractor's own GROSS RECEIPTS, and the charge is called Transaction Privilege Tax. It is a tax on the business, not a tax collected from the customer, so it applies to the whole job — including amounts a contractor recharges "at cost", such as a permit fee. Arizona also has county, city or special-district rates on top of the state rate, so the rate depends on where the job site is, not where the contractor is based. Source: A.R.S. §42-5075 (prime contracting classification); A.R.S. §42-5074 / MRRA treatment for maintenance, repair, replacement and alteration.

Two regimes with a threshold between them. "Modification" work is taxed on the prime contractor's gross receipts (with a 35% standard deduction); MRRA work is not — the contractor pays tax on materials instead. The split turns on the scope and value of the project and cannot be decided from the line class alone.

Full answer and the checkable figures.

Is a capital improvement exempt from sales tax in Arizona?

No. Arizona does not exempt capital improvements to real property the way most states do, because it taxes the contractor's gross receipts rather than running a sales tax on the customer. Work that would be exempt elsewhere is taxable here. A capital improvement is a permanent addition that becomes part of the property; a repair restores something to working order and is treated differently. Source: A.R.S. §42-5075 (prime contracting classification); A.R.S. §42-5074 / MRRA treatment for maintenance, repair, replacement and alteration.

Two regimes with a threshold between them. "Modification" work is taxed on the prime contractor's gross receipts (with a 35% standard deduction); MRRA work is not — the contractor pays tax on materials instead. The split turns on the scope and value of the project and cannot be decided from the line class alone.

Full answer and the checkable figures.

Notice periods in Arizona

How many days does a tenant get to pay late rent in Arizona?

In Arizona, a landlord must give a written demand and allow 5 days to pay before starting a nonpayment case. This is A.R.S. §§ 33-1375, 33-1343, 33-1368.

Entry: 2 days. Late rent: 5-day notice.

Full answer and the checkable figures.

How much notice does a landlord have to give before entering in Arizona?

In Arizona, a landlord must give 48 hours notice before entering an occupied rental, other than in an emergency. This is A.R.S. §§ 33-1375, 33-1343, 33-1368.

Entry: 2 days. Late rent: 5-day notice.

Full answer and the checkable figures.

How much notice does a landlord have to give before raising the rent in Arizona?

In Arizona, a landlord must give 30 days written notice before raising the rent. This is A.R.S. §§ 33-1375, 33-1343, 33-1368.

Entry: 2 days. Late rent: 5-day notice.

Full answer and the checkable figures.

How much notice must a landlord give to end a tenancy in Arizona?

In Arizona, a landlord must give 30 days written notice to end a tenancy or decline to renew it. This is A.R.S. §§ 33-1375, 33-1343, 33-1368.

Entry: 2 days. Late rent: 5-day notice.

Full answer and the checkable figures.

Security deposits in Arizona

How long does a landlord have to return a security deposit in Arizona?

In Arizona, a landlord has 14 days after the tenancy ends to return the security deposit, together with an itemised statement of any deductions. 14 BUSINESS days, not calendar days. This is A.R.S. § 33-1321.

Full answer and the checkable figures.

How much can a landlord charge for a security deposit in Arizona?

In Arizona, a security deposit is capped at 1.5 months of rent. One and one-half months' rent. This is A.R.S. § 33-1321.

Full answer and the checkable figures.

Sources

  • A.R.S. § 33-1321
  • A.R.S. §42-5075 (prime contracting classification); A.R.S. §42-5074 / MRRA treatment for maintenance, repair, replacement and alteration.
  • A.R.S. §§ 33-1375, 33-1343, 33-1368

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

How Seayora uses these rules

Seayora computes the deadline this rule sets from the tenancy’s own dates, shows it on the lease and the deposit statement, and reminds the landlord before it falls due — so the answer above is not reference material sitting beside the product, it is the rule the product enforces.

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