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ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.

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ADOR highlights tax compliance requirements for special events in Arizona

Arizona is well known for its year-round events, including farmer’s markets, festivals, fairs, craft shows and rodeos. A staple of all of these occasions are numerous vendors that offer customers a wide variety of goods and services.

The Arizona Department of Revenue (ADOR) reminds those who host these events and on-site sellers to heed the potential tax compliance requirements for these events.

 

TPT license considerations:

  • Vendors may need a state transaction privilege tax (TPT) and use tax license and can register on AZTaxes.gov to file and pay online.
  • All individuals and businesses making sales, including selling crafts (even considered a hobby), are required by the Department of Revenue to be licensed and responsible for TPT. This is required even if selling only one time per year at special events.
  • Promoters organizing a special event may also need a TPT license. (Please note: The TPT Short Form Application is no longer being used)
  • Businesses employing personnel during a special event (other than family members) may need to register for Arizona withholding tax.

 

Tips to determine TPT license steps for special events:

  • Vendors and promoters are encouraged to apply for a TPT license online at www.AZTaxes.gov.
  • The Arizona Joint Tax Application is used to apply for transaction privilege tax, use tax, withholding and unemployment insurance.
  • If the business is seasonal (no more than eight months) or a transient vendor, they need to indicate the months in which the business will be conducted in Arizona.
  • Transient businesses are to be licensed using their home base as the business location.
  • Businesses that operate at more than one location must be licensed for each location, but can choose to obtain separate license numbers for each location or report on a consolidated license.

 

For more information, please visit azdor.gov or contact [email protected].

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