Selling Food and food-related products/Beverages

If you plan to be in the business of selling food and/or beverages, you may be subject to transaction privilege (sales) tax/licensing under one or more of the following tax classifications: Restaurants and Bars, Retail, and/or Use Tax. For more information, see "Engaging in activities subject to transaction privilege (sales)/use tax" below or click here. (23)


The restaurant classification is comprised of the business of operating restaurants, dining cars, dining rooms, lunchrooms, lunch stands, soda fountains, catering services, mobile food trucks, or similar establishments where articles of food or drink are sold for consumption on or off the premises.

Additional Information: 
Arizona Department of Revenue, Publications: 605 Restaurants and Bars, 602 Retail, 610 Use Tax, 575 Tax Exempt Food

Arizona Department of Agriculture, Weights and Measures Services Division: Retail UPC and Price Posting - In Arizona, regulations require that prices be posted for items that are for sale or offered or exposed for sale. All items shall have a price posted for the consumer unless the item is behind a service counter and only available for sale with the assistance of a salesperson. (23)