Arizona law requires contractors to determine whether construction contracts are “Prime/修改” contracts or “维护, 修复, 更换 or 变更”(MRRA) contracts. The type of contract determines who is responsible for reporting Transaction Privilege 税 (TPT) and at what rate. Our Transaction Privilege 税 (TPT) test will help guide you through the process of determining the tax treatment of your contract. It can also be used as further documentation to support your tax treatment decision.