To perform any filming activity on an Arizona Department of Transportation (ADOT) roadway, including the right of way or any ADOT property, a film permit is required. Permission from the local jurisdiction where the filming is to take place (county, city, tribal authority, etc.) is also required. (22)
Arizona does impose a transaction privilege (sales) tax on certain service-based activities, including photographer's activities. The Arizona Department of Revenue taxes all of a photographer’s activities under the retail classification. According to them, a "photographer" means a person who engages in the business of photography and "photography" means the operation of taking, developing, processing, or printing pictures, prints, or images on or from film, video, or other similar media. For more information, see "Engaging in activities subject to transaction privilege (sales)/use tax" below or click here.
See also: Filming