Customer Notice: To schedule an appointment, please contact us at [email protected].
Starting a new business is an exciting venture and the department congratulates you on your decision to become an entrepreneur or franchisee.
The goal of the Arizona Department of Revenue (ADOR) is to help business owners maintain tax and licensing compliance. A Guide to Taxes for Arizona Businesses is designed to do just that. It describes the types of licenses and taxes applicable in the state, and it identifies other agencies that impose taxes and/or require licensing. This publication is part of a series that discusses in detail transaction privilege, employer withholding tax and other tax matters administered by the state.
Registration
Your business must register with ADOR before conducting any taxable business activity in Arizona for transaction privilege tax (TPT) and withholding purposes.
Arizona Business One Stop is an online portal that provides a single online location with personalized tools to plan, start, grow, move and close businesses in Arizona. It is a secure digital experience that does not require in-person interaction.
Arizona-based businesses should visit Business One Stop (B1S) if forming their business for the first time. Please note: New Business One Stop TPT licenses submissions will direct you to pay at AZTaxes.gov. TPT filings, payments,and renewals are only available at AZTaxes.gov at this time.
Buying a Business
When buying an existing business, you need to register the business. Contact ADOR to ensure that you will not be responsible for the previous business owner’s tax liabilities.
In Arizona, not all businesses are required to have a license, and some businesses must have more than one license.
The basic types of tax licensing in Arizona include:
Corporate Income Taxes
Businesses are also subject to corporate income tax.
Other Taxes and Licenses
Depending on the type of business, you may be subject to other taxes or licenses, such as if you conduct business involving liquor, tobacco, or bingo.
Arizona businesses that engage in activities which are supervised and regulated by one or more federal, state or municipal government office may be required to obtain special licenses, certifications or permits. These activities may include one or more of the following examples, but are not limited to:
If you are starting a business and need help determining licensing, contact License Compliance at [email protected].
IMPORTANT – The following link is only a suggestion of the sequence and type of steps that might be needed to start a business in Arizona. We recommend you consult with knowledgeable professionals such as an accountant and an attorney to determine the particular needs of your business.
Ten Steps to Starting a Business in Arizona
Arizona Revised Statute outlines notice requirements for all licenses, fees, audits, rulemaking and written comments for small businesses.
Businesses should be aware of the following:
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