Special events are an essential part of local communities and economies. The License Compliance Program is dedicated to ensuring that vendors who participate in special events are able to clearly understand the laws associated with their important role.

A vendor is a person or entity with the intent to sell including but not limited to:

  • etchings
  • art work
  • paintings
  • drawings
  • sculptures
  • merchandise
  • making recurring sales
  • tangible personal property
  • other art work or reproductions
  • selling food for home consumption at events charging an admission fee
  • wholesaler (selling an item to a customer who plans to resell in their normal course of business)


Promoters of special events are required to collect and retain a list of participating vendors for each event. The required information includes the vendor's name, business' name and vendor’s physical address. Prior to participating in any sales event, vendors must contact the event promoter to provide this information.

Any individual or entity that engages in the sales of tangible personal property have a responsibility to collect and remit transaction privilege tax (TPT) under the retail business classification. Promoters of special events may obtain a TPT license in order to assume the burden of collecting and remitting tax on behalf of participating vendors as long as a central cash register system is deployed. Participating vendors should coordinate with the promoter prior to a special event to verify whether a central cash register system will be deployed; however, participating vendors who are conducting sales independently of the central cash register system will be required to be licensed and to collect and remit tax independently.

Participating vendors that engage in the sales or lease of tangible personal property, impose a fee for participation in activities such as games or rides, or who sell food or beverages intended for consumption on the premises are subject to transaction privilege tax under either the retail, tangible personal property rental, amusement or restaurant & bars business classifications. To learn more about each of these business classifications, please refer to the publications listed below.

If you are a "display only" vendor, you do not need a TPT license.

If you are a bona fide 501(c) (3) nonprofit organization or conduct sales of food and drink for fund raising by churches, lodges and other nonprofit organizations not regularly engaged in the restaurant business you do not need a TPT license.

Helpful Links

Vendor Questionnaire
Arizona Joint Tax Application (JT-1)
Tax Rate Tables
Model City Tax Code

Publication 602 – Retail Classification (under review)
Publication 604 – Amusements
Publication 605 – Restaurant & Bars
Publication 606 – Personal Property Rentals