Arizona's minimum wage law can be found at A.R.S. §§ 23-362 - 364. The current minimum wage is $6.75. For employees who receive tips, the employer can pay up to $3.00 less than the minimum wage per hour, if the employer keeps records to show the employee’s hourly wage plus tips equaled the minimum wage of $6.75 per hour.

In essence, all workers must earn at least $5.15, including tips. Also, employees must keep all of their tips, except if they participate in a tip pooling or sharing arrangement. Where employees practice tip pooling (or splitting), e.g. where waiters give a portion of their tips to the busboys, the money is counted as tips for each individual who receives it.