Licensing and Taxes

TRANSACTION PRIVILEGE TAX (TPT)/LICENSING
(Commonly referred to as a Sales, Resale, Wholesale, Vendor or Tax License)

• State Transaction Privilege Tax (TPT)/License
• State License Application
• Collection of Taxes/Tax Rate Tables
• City Tax/License

STATE TRANSACTION PRIVILEGE TAX (TPT)/LICENSE

If you are selling a product or engaging in a service subject to transaction privilege tax, you will most likely need to obtain the state transaction privilege tax (TPT) license from the Arizona Department of Revenue (commonly referred to as a sales tax, resale, wholesale, vendor or tax license.)

The Arizona Department of Revenue publishes informational brochures regarding activities subject to state transaction privilege tax. To view/print their tax brochures, visit their website.

Arizona Department of Revenue
Publications & Brochures
www.azdor.gov/Publications.aspx

Additional Information: Arizona Department of Revenue Transaction Privilege Tax - Frequently Asked Questions Business Licensing / Retail Sales / Use Tax www.azdor.gov/About/FAQs/TPT.aspx

Please note:  If you have questions about whether or not your business activity is subject to state transaction privilege tax/licensing, check with the Arizona Department of Revenue.

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STATE LICENSE APPLICATION

The Arizona Department of Revenue (DOR) Arizona Joint Tax Application is used to apply for Transaction Privilege Tax, Use Tax, and Employer Withholding and Unemployment Insurance. The application is called “joint” because it is used by both the Departments of Revenue and Economic Security and allows you to apply for any of the listed licenses and registrations on a single application.

DOR now offers businesses the opportunity to complete the Joint Tax Application online, download the signature card and submit in person or by mail along with payment. Once the license registration is completed, and the business is registered to use the site, businesses may file and pay their transaction privilege, use and withholding taxes online.

The Arizona Joint Tax Application can also be downloaded from the DOR website. To apply for the state transaction privilege tax license, visit their website or contact them.

Arizona Department of Revenue
File Online*
Businesses > License a New Business
www.aztaxes.gov

Download Arizona Joint Tax Application (JT-1)
www.azdor.gov/LinkClick.aspx?fileticket=XJzbd7xEKR0%3d&tabid=85 

*Note: Due to bonding requirements construction contractors are not permitted to file online.

Arizona Department of Revenue
www.azdor.gov
602.542.4576
800.634.6494 (from area codes 520 and 928)

1600 W. Monroe, Phoenix, AZ 85007
275 E. Germann Road, Building 2, Suite 180, Gilbert, AZ 85297
400 W. Congress Street, South Building, Tucson, AZ 85701

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COLLECTION OF TAXES/TAX RATE TABLES

The Arizona Department of Revenue collects the tax on behalf of the county and most cities; however, many of the larger cities in Arizona administer and collect their own privilege taxes. These cities are referred to as non-program cities. Sales in the non-program cities must be reported directly to the applicable city. The state and county taxes must still be reported and remitted to the state. A list of the non-program cities along with their contact information is available on the Arizona Department of Revenue website.

The Arizona Department of Revenue Transaction Privilege (Sales) Tax Rate Tables contain rates for Transaction Privilege and other taxes imposed by the State of Arizona, the counties, and most Arizona cities. To view the tables, visit their website.

Arizona Department of Revenue
TPT Non-Program Cities
www.azdor.gov/Business/TransactionPrivilegeTax/NonProgramCities.aspx

Transaction Privilege (Sales) Tax Rate Tables
www.azdor.gov/Business/TransactionPrivilegeTax/TPTRates.aspx 

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CITY TAX/LICENSE

Check with each city/town in which you are based and/or operate to verify city tax/license requirements. Many cities publish their own informational brochures regarding activities subject to city transaction privilege tax.

• City/Town Offices

Please note:  If you have questions about whether or not your business activity is subject to city transaction privilege tax/licensing, check with the city in which you are based and any city in which you conduct business.

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Additional Information: Licensing and Taxes Frequently Asked Questions Arizona Entrepreneur's Edge Resource Guide - Chapter 5 Licensing and Taxes for Your Business www.azcommerce.com/doclib/abc/eechapter5.pdf

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