For use only by Arizona businesses with no employees and with business activity taxable only to cities under the residential rental classification. Businesses with employees CANNOT use this application. Businesses with employees MUST use Arizona Joint Tax Application (JT-1). If your business is Commercial Lease, use a JT-1.
This form is used to apply for transaction privilege tax, use tax, and Employer Withholding and Unemployment Insurance. The Application is called “Joint” because it is used by both the Arizona Department of Revenue and Economic Security.