# Arizona — Vehicle trade-in sales tax credit rules by state -- full price taxed, or only the difference

For Arizona, trade-in credit allowed is full credit, recorded from its source on 2026-08-20.

- **State:** Arizona _(our reading, not quoted from the source)_
- **Trade-in credit allowed:** full credit _(our reading, not quoted from the source)_

## What the source says

> "gross income" and "gross proceeds of sales" do not include "the value of merchandise traded in on the purchase of new merchandise when the trade-in allowance is deducted from the sales price of the new merchandise before completion of the sale."

## Source

- https://azdor.gov/sites/default/files/2023-03/RULINGS_TPT_1996_tpr96-1.pdf

Last verified: 2026-08-20. Review by: 2027-08-20.
Part of [Vehicle trade-in sales tax credit rules by state -- full price taxed, or only the difference](https://referencesource.org/vehicle-trade-in-sales-tax-credit-by-state/).