Construction/construction-related activity may require a contractor’s license from the Arizona Registrar of Contractors. Generally, a contractor's license is required for any work totaling $1,000 or more for labor and material or if a building permit is required. A person who is exempt from holding an Arizona Registrar of Contractors' (ROC) license must include the words "not a licensed contractor" in any form of advertisement.
Arizona Registrar of Contractor
1700 W. Washington Street, Suite 105, Phoenix, AZ 85007
602.542.1525 or toll free within Arizona 877.692.9762
Transaction Privilege (Sales) Tax/Licensing
Generally, a handyman who is not required to be licensed by the Arizona Registrar of Contractors is not required to have a transaction privilege (sales) tax license from the Arizona Department of Revenue. A handyman is required to pay state and local taxes on all materials purchased for a project at point of purchase. (20)
Contact: Arizona Department of Revenue: Contracting Guidelines, 602.255.3381