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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.

Customer Notice: To schedule an appointment, please contact us at [email protected].

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Do I Need a TPT License?

Businesses that perform the following activities are subject to TPT and must be licensed.

 

  • retail sales
  • restaurants/bars
  • hotel/motel (transient lodging)
  • commercial lease
  • amusements
  • personal property rentals
  • contracting
  • severance (metal mining)
  • transporting
  • nonmetal mining
  • job printing
  • publishing
  • utilities
  • telecommunications
  • private (rail) car

 

AZ_BusinessOneStop-logo.png

B1S logo

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. 

Once registered, the ability to electronically renew, file, and pay is only available through AZTaxes.gov.

 

Businesses that operate commercial weighing and measuring devices (as defined under A.R.S. § 3-3401(13)) must ensure that their devices are licensed with the Arizona Department of Agriculture, Weights and Measures Services Division (AZDA). For more information, please contact AZDA Licensing at (602) 542-3578 or visit https://agriculture.az.gov/weights-measures/licensing.

Additionally, Arizona purchasers buying from out-of-state retailers not registered to collect use tax must register with the department. Out-of-state vendors who make recurring sales into Arizona must also register. There is no charge for a use tax license. Businesses that currently have a Transaction Privilege Tax License do not need a separate license for use tax. They can report any use tax due using a transaction privilege or use tax license number.

The state use tax rate is equal to the state transaction privilege tax rate. Some cities impose an additional use tax. Please refer to the Tax Rate Table for the current tax rate of cities.

In general, counties do not impose a separate use tax. However, some Arizona counties do impose a county use tax on each retail electricity customer using or consuming electricity in the county purchased from an electricity supplier. 

We strongly encourage taxpayers to use our online services via AZTaxes.gov for easier filing and faster processing. For instances when this is not an option, please download, complete and submit the fillable PDF forms via U.S. mail.

 

  • Out-of-state business information
  • Nexus in Arizona
  • Residential Rental information (City only)
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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