The transaction privilege tax (TPT) is commonly referred to as sales tax. It differs from a true sales tax in that it is a tax on the privilege of doing business in Arizona. The seller is liable for the tax but may pass the burden of the tax on to the purchaser.
Use Tax is a tax on tangible personal property which is purchased or leased for storage or use in the City on which tax was not paid at the time of purchase or rental. The use tax protects local vendors because it removes incentives for customers to shop outside of the city or state to avoid paying the city sales tax.
The Government Property Lease Excise Tax (GPLET) is a tax incentive agreement negotiated between a private party and a local government. It was established by the State of Arizona in 1996 as a way to stimulate development in commercial districts by temporarily replacing a building's property tax with an excise tax.