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Did you know that Arizona has reciprocal state taxation agreements with several other states? That most Arizona seasonal workers are exempt from state income tax withholding?
Arizona has reciprocal taxation agreements with California, the District of Columbia, Indiana, Oregon and Virginia. Residents of any of these states who work in Arizona can request an exemption from income tax withholding in Arizona by filing Form WEC, Withholding Exemption Certificate.
Part-time or seasonal agricultural workers are exempt unless the workers' principal duties involve operating mechanically driven devices. However, persons engaged in other agriculture-related employment, which is not seasonal, are subject to withholding.
Arizona Voting Rights:
| Employer Right To Schedule Voting Hours |
Pay Deduction For Voting Time Leave |
| Yes | Prohibited |
Arizona law does not specify the exact amount of leave time that must be granted. Employees must have a total of three hours while the polls are open to vote. Employers must grant leave only if the employees do not have three hours outside of their shifts while the polls are open. The employer specifies the hours employees may be absent. Employers may not impose a penalty or make a deduction from employees' wages because of their absence to vote.
Arizona Unemployment:
| Taxable Wage Base ($000s) |
New Employer Rate (% Taxable Wages) |
Employee Tax Rate (% Taxable Wages) |
Period Effective |
| 7,000 | 2.0 | None | Calendar Year 2007 |
Arizona Department of Revenue
Office of Tax Policy
1600 West Monroe
Phoenix, Arizona 85007-2650
(602) 255-2060Arizona Department of Economic Security
Employment Administration
PO Box 29225
Phoenix, Arizona 85038-9225
(877) 600-2722Arizona Laws
Access Revised Statues from the Arizona State Legislature online site.
Call us today at 1-877-954-SURE.