Applying for a TPT License

The Arizona Joint Tax Application (JT-1) is used to apply for transaction privilege tax, use tax, and Employer Withholding and Unemployment Insurance. The application is called "joint" because it is used by both ADOR and Economic Security and allows the business owner to apply for any of the listed licenses and registrations on a single application. 

 

License Registration Options:

One license number for all locations -- location numbers identify each separate location.

Multiple license number for all locations -- the license number will correspond with a unique location number.

Once licensed, if a business is closed or moved to a new location, the unique location number for that business will no longer be valid. ADOR will assign a new location number to a business if that business is moved to a new location. If a new expansion or location is opened for a business, the new location will be issued a new location number.

 

There are four ways to apply for a TPT license, which includes the following:

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  • AZTaxes.gov
    This option enables businesses to register, file and pay TPT online (except for construction contractors).
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  • Business One Stop
    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. TPT filings, payments,and renewals are only available at AZTaxes.gov at this time.

  • Paper Form: Download and complete the Joint Tax Application (JT-1) and mail to the address indicated on the form.

  • In-Person: Go to one of our offices to deliver the completed JT-1 paper application. Do not mail to the below addresses. 
    • Phoenix Office
      1600 W. Monroe
      Phoenix, AZ 85007
    • Mesa Office
      55 N. Center
      Mesa, AZ 85201
    • Tucson Office
      400 W. Congress
      Tucson, AZ 85701

When applying in person, only the owner or principal officer of a business who has signed the application can receive the license. Proof of identity will be required. Otherwise, the license will be mailed to the applicant unless a power of attorney is provided.

Please note construction contractors must mail or hand-deliver a completed JT-1 paper form.

Overall, vendors who file complete and accurate applications can expect to receive their Arizona TPT license in the following timeframes:

  • AZTaxes.gov: TPT license number same day, mailed license certificate 7-10 business days
  • Paper JT-1 mailed: 2 weeks
  • In-Person JT-1: same day

 

Vendors also have the option of visiting one of our office locations and complete a JT-1 application in person, pay the fees and receive their license. Please note that ADOR offices close at 5 p.m., and it will take time to process an application. Thus, we encourage vendors to arrive at least 45 minutes prior to closing.

Only individuals legally responsible for the business (not agents or representatives) may sign the application. Some examples of signature requirements include:

  • Sole Proprietor: Owner(s) of the business
  • Partnership: A minimum of one partner
  • Corporation, Organization, LLC, Sub Chapter S or Trust: A minimum of one financial corporate officers

 

If a business is owned by a married couple, both spouses must sign the license application. Arizona is a community property state, which may impact the liability ownership interest of a married couple, regardless of the form of business ownership.

Also, please note that a business is required to have an employer identification number (EIN) to obtain a TPT license. Sole proprietors with no employees can use their social security numbers (SSN) as an EIN. Leave Section E blank when filing a paper Form JT-1. 

However, single member LLCs must have a federal employee identification number (also referred to as an FEIN) to obtain an Arizona TPT license.

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 the fillable PDF form and submit the completed form via U.S. mail.

 

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