Shared Revenues | County Supervisors Association of AZ

SHARED REVENUES

To support essential and state mandated services, counties receive several state share revenues including sales taxes (state shared TPT), vehicle license taxes (VLT) and highway user revenue funds (HURF). Unlike municipalities, counties do not receive income tax sharing (URS).

STATE SHARED TPT FLOW CHART

TPT COLLECTIONS

State Shared Transaction Privilege Tax (TPT) Distribution Formula

TPT accounts for between a quarter and half of major county General Fund resources. This revenue stream is a vital pillar of county finance because the counties' other major revenue stream, the property tax, is restricted by constitutional and statutory limits.

Currently, the counties receive about 40% of the shared portion of the state’s 5% sales tax rate. These resources are allocated to individual counties using a statutory formula that balances where the tax was collected (point of sale) with local population or property values.

Explore the statutory distribution formula for state shared TPT below, or download a PDF flow chart. To see the most recent distributions of TPT revenue, check out the GF Revenue Dashboard or the County Encyclopedia.

Collections