# Pima County, AZ Sales Tax Rate (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/arizona/pima-county
Published: 2026-09-01

The most common combined sales tax rate in Pima County, AZ is 8.7% as of September 2026: 5.6% state, 0.5% county and 2.6% city. Rates across the county's 69 ZIP codes range from 6.1% to 11.1%, depending on the city and special districts. Arizona's state rate is 5.6%, so local taxes add 3.1% here.

| Component | Rate |
| --- | --- |
| State | 5.6% |
| County | 0.5% |
| City | 2.6% |
| Special district | 0% |
| **Combined** | **8.7%** |

Source: Kintsugi's rate table, as of September 2026. Official rates: [Arizona DOR — TPT Tax Rate Table](https://azdor.gov/business/transaction-privilege-tax/tax-rate-table).

## Sales tax rates by place in Pima County

| Place | Combined rate | ZIP codes |
| --- | --- | --- |
| Tucson | 8.7% | 52 |
| Green Valley | 6.1% | 2 |
| Marana | 8.6% | 2 |
| Ajo | 6.3% | 1 |
| Arivaca | 6.1% | 1 |
| Catalina | 6.1% | 1 |
| Cortaro | 8.6% | 1 |
| Lukeville | 6.1% | 1 |
| Mount Lemmon | 6.1% | 1 |
| Rillito | 6.1% | 1 |
| Sahuarita | 6.1% | 1 |
| Sasabe | 6.1% | 1 |
| Sells | 6.1% | 1 |
| Sonoita | 6.6% | 1 |
| Topawa | 6.1% | 1 |
| Vail | 8.7% | 1 |

## Pima County sales tax rates by ZIP code

| ZIP | Combined rate |
| --- | --- |
| 85321 | 6.3% |
| 85341 | 6.1% |
| 85601 | 6.1% |
| 85614 | 8.1% |
| 85619 | 6.1% |
| 85622 | 6.1% |
| 85629 | 6.1% |
| 85633 | 6.1% |
| 85634 | 6.1% |
| 85637 | 6.6% |
| 85639 | 6.1% |
| 85641 | 8.7% |
| 85652 | 8.6% |
| 85653 | 8.6% |
| 85654 | 6.1% |
| 85658 | 9.2% |
| 85701 | 8.7% |
| 85702 | 8.7% |
| 85703 | 8.7% |
| 85704 | 8.7% |
| 85705 | 8.7% |
| 85706 | 8.7% |
| 85707 | 8.7% |
| 85708 | 8.7% |
| 85709 | 8.7% |
| 85710 | 8.7% |
| 85711 | 8.7% |
| 85712 | 8.7% |
| 85713 | 11.1% |
| 85714 | 8.7% |
| 85715 | 8.7% |
| 85716 | 8.7% |
| 85717 | 8.7% |
| 85718 | 8.7% |
| 85719 | 8.7% |
| 85721 | 8.7% |
| 85723 | 8.7% |
| 85724 | 8.7% |
| 85725 | 11.1% |
| 85726 | 8.7% |
| 85728 | 8.7% |
| 85730 | 8.7% |
| 85731 | 8.7% |
| 85732 | 8.7% |
| 85733 | 8.7% |
| 85734 | 8.7% |
| 85735 | 6.1% |
| 85736 | 8.7% |
| 85737 | 8.6% |
| 85738 | 6.1% |
| 85739 | 8.7% |
| 85740 | 6.1% |
| 85741 | 8.7% |
| 85742 | 8.7% |
| 85743 | 8.7% |
| 85744 | 8.7% |
| 85745 | 8.7% |
| 85746 | 6.1% |
| 85747 | 8.7% |
| 85748 | 8.7% |
| 85749 | 8.7% |
| 85750 | 8.7% |
| 85751 | 8.7% |
| 85752 | 6.1% |
| 85754 | 8.7% |
| 85755 | 8.6% |
| 85756 | 6.1% |
| 85757 | 6.1% |
| 85775 | 8.7% |

## Selling into Pima County: Arizona rules

- **What's taxable:** At the state level, SaaS is taxable, clothing is taxable, groceries are partly taxable and digital goods are taxable.
- **Economic nexus:** Arizona economic nexus applies once your gross retail sales into the state exceed $100,000 in the current or prior calendar year. There is no transaction-count trigger, and SaaS revenue does not count toward the retail-classification threshold.
- **Filing:** Arizona assigns monthly, quarterly, or annual filing based on tax liability. Paper returns are due the 20th of the month following the reporting period; electronic returns are due the last business day of that month.

More in the [Arizona sales tax guide](/sales-tax-guides/usa/arizona).

## Frequently asked questions

### What is the sales tax rate in Pima County, AZ?

The most common combined sales tax rate in Pima County, AZ is 8.7% as of September 2026: 5.6% state, 0.5% county and 2.6% city. Rates across the county's 69 ZIP codes range from 6.1% to 11.1%, depending on the city and special districts. Arizona's state rate is 5.6%, so local taxes add 3.1% here.

### Why do sales tax rates differ within Pima County?

Local sales taxes follow city and district boundaries, and ZIP codes don't. Of the 69 ZIP codes in Pima County, 43 carry 8.7% and the rest range from 6.1% to 11.1%, usually because the ZIP lies in a city or special taxing district with its own tax. Always rate a sale by the delivery address, not the county or ZIP alone.

### Which places in Pima County have their own sales tax?

5 of the 16 places in Pima County levy a city sales tax on top of the state and county rates. The highest combined rates are in Tucson (8.7%), Vail (8.7%), Marana (8.6%), Cortaro (8.6%) and Green Valley (6.1%).

### Do I need to collect Pima County sales tax if I'm based out of state?

Only once you have nexus in Arizona. Arizona economic nexus applies once your gross retail sales into the state exceed $100,000 in the current or prior calendar year. There is no transaction-count trigger, and SaaS revenue does not count toward the retail-classification threshold. After you register, you collect Arizona sales tax on taxable sales delivered to Pima County.

### What does Arizona tax?

At the state level, SaaS is taxable, clothing is taxable, groceries are partly taxable and digital goods are taxable. The Arizona sales tax guide covers exemptions and local exceptions.