This webpage is designed to assist promoters and vendors in complying with current laws and rules. In case of inconsistency or omission, the Arizona Revised Statutes and/or the Arizona Administrative Code will prevail over the language in this publication.
Per ARS §42-1105 G., the operator of a swap meet, flea market, fair, carnival, festival, circus or other transient selling event is required to maintain a current list of vendors conducting business on the premises as sellers. The list shall include each vendor’s name, business name and business address. The department may require an operator, on written notice, to submit a copy of the list to the department at any time. In addition, the operator should inform the department if the sales are conducted through a central cash register.
Taxpayers conducting a special event, swap meet or arts and crafts show may need an Arizona Transaction Privilege & Use Tax (TPT) license. Taxpayers who employ personnel other than family members during the special event may also need to register for Arizona withholding tax.
License Compliance Program
Arizona Joint Tax Application (JT-1)
Tax Rate Tables
Model City Tax Code
Publication 501 - Non Profit Organizations
Publication 550 - Promoters of Special Events
Publication 575 - Tax Exempt Food
Publication 604 - Amusements
Publication 612 - Special Events
Business Versus a Hobby
When determining if your activity is a hobby or business, gather all the cirumstances of the activity. A hobby is an activity not done for profit. This includes activities done mainly for sport, recreation, or pleasure. To detemine whether you are engaged as a business or hobby:
- Do you carry on in a businesslike manner and maintain complete and accurate books and records?
- Does the time and effort you put into the activity indicate you intend to make it profitable?
- Are your losses due to circumstances beyond your control (or are normal in the startup phase of your type of business)?
- Were you successful in making a profit in similar activities in the past?
- Do you expect to make a future profit from the appreciation of the assets used in the activity?
If you answered yes to any of these questions, you are a business.
Questions? Email us at: [email protected]