Arizona law requires contractors to determine whether construction contracts are “Prime/Modification” contracts or “Maintenance, Repair, Replacement or Alteration”(MRRA) contracts. The type of contract determines who is responsible for reporting Transaction Privilege Tax (TPT) and at what rate. Our Transaction Privilege Tax (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.