Effective July 1, 2003, business activity and tax collections occurring within the Rio Nuevo
District must be reported separately on the State of Arizona TPT-1 return. The Region Code
PAD should be used in place of PMA for all business activity occurring within the Rio Nuevo
District in the Business Classes listed below. Activities will continue to be reported by TPT
class. The tax rate applied to Region Code PAD Business Classes will remain the same as that
applied to PMA Business Classes.
For example, if your business has retail activity within the Rio Nuevo District in Pima County, that
activity should be listed on the State of Arizona TPT-1 return as PAD 017 instead of PMA 017. All
transactions not located in the Rio Nuevo District should continue to be filed under the specific
county code. If your business has multiple locations within Pima County, only the transactions at
the locations within the Rio Nuevo District should be filed under Region Code PAD. All remaining
taxable activity should be filed under PMA.
State of Arizona TPT-1 Return INSTRUCTIONS (for printing)