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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.
Arizona Joint Tax Application (JT-1)
Publication 501 - Non Profit Organizations
Publication 550 - Promoters of Special Events
Publication 575 - Tax Exempt Food
Publication 604 - Amusements
Publication 612 - Special Events
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:
If you answered yes to any of these questions, you are a business.
Questions? Email us at: [email protected]