Right to Sublet
Arizona state law does not establish guidelines for subleasing. As a result, most leases will contain language regarding a tenant’s right to sublet and clarify any requirements for doing so. If the lease is unclear, it is best to speak with the landlord.
When seeking permission to sublet, consider using a Landlord Consent Form.
Short-Term (Lodgings) Tax
In Arizona, short-term rentals (those of 30 days or less) are subject to taxation by the state, county, and city if the property is within city limits.[1] The state collects all taxes on behalf of counties and cities.
Arizona short-term rental taxes:[2]
- 5.6% state sales (TPT) tax
- County TPT
- City TPT and hotel tax (if located within city limits)