4 tangible and intangible property not included in the meaning of the term "real estate. Personal Property Annual Business Statements Mailed.The 2025 Arizona Business Property Statements will mail on January 5th, 2025. An out-of-state retailer or utility business making sales of tangible personal property to Arizona purchasers. The Personal Property Division is responsible for locating, listing and valuing all Personal Property in Pima County. Department's responsibilities: â—‹ Identify taxable sales for Arizona customers. â—‹ Collect and file customer's tax exemption certificates. How Do I File a TPP Return? Municipal taxation of businesses selling tangible personal property at retail; state preemption; exceptions; definitions. Article 2Model City Tax Code.