My business is organized under the laws of another state or country
If your business is organized under the laws of another state or country and you want to transact business in Arizona and/or have one or more employees in Arizona, you may need to register as a foreign entity with either the Arizona Secretary of State or the Arizona Corporation Commission, depending on your business structure. (The Arizona Revised Statutes* define what constitutes transacting business in Arizona.)
- A foreign limited partnership (LP) or foreign limited liability partnership (LLP) must register with the Arizona Secretary of State. Download: Partnership Forms
- A foreign limited liability company (LLC), foreign profit corporation or foreign non-profit corporation must register with the Arizona Corporation Commission, Corporations Division.
Note: The applicable business licenses, sales tax licenses, employee taxes and withholdings, workers compensation insurance, etc., apply to the business if your representative is your employee.
When a representative/salesman is operating as an independent contractor (not employed by the corporation), they are in business for themselves and they must be licensed as such.
Out-of-state vendors (that is, companies with no Arizona location) who make recurring sales into Arizona must register with the Arizona Department of Revenue for use tax purposes. The Arizona Department of Revenue publishes informational publications regarding activities subject to state transaction privilege (sales)/use tax.
Arizona Department of Revenue (register for use tax purposes): Businesses > Enroll to File and Pay Online
Foreign Limited Partnerships (ARS 29-354: Transaction of business without registration)
(Foreign) Limited Liability Partnerships (ARS 29-1108: Activities not constituting transacting business)
Foreign Limited Liability Companies (ARS 29-3905: Activities not constituting doing business)
*Arizona Revised Statutes, Title 10- Corporations and Associations:
Foreign Corporations (ARS 10-1501: Authority to transact business required)
Foreign Corporations-Nonprofit Corporations (ARS 10-11501: Authority to conduct affairs required)
Foreign Professional Corporations (ARS 10-2244: Authority to transact business)
Arizona Department of Revenue, Publications: 010 Summary of Arizona Taxes, 622 Business Basics - A Guide to Taxes for Arizona Businesses, 623 Nexus in Arizona; Nexus
U.S. Citizenship and Immigration Services: Working in the United States