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Revenue,
Department of
Phoenix Office
1600 W Monroe, Phoenix AZ 85007
Tucson Office
400 W Congress, Tucson AZ 85701
East Valley Office
3191 N Washington, Chandler AZ 85224
Internet Address:
www.azdor.gov
Online
registration & filing for businesses:
www.aztaxes.gov
License and Registration
1600 W Monroe, 1st Floor, Phoenix AZ 85007
602-542-4576
Subject: Wholesale
distribution of tobacco products. A tobacco license is required for distributors
who make the first sale of cigarettes without tax stamps affixed, or cigars
or other tobacco products upon which taxes have not been paid in the state.
Distributors must also pay the tax and/or affix luxury tax stamps prior to selling
these products.
Comment: Form ADOR 50-4028 - Application for Registration to Sell Tobacco Products
- For Distributors of Tobacco products, should be submitted to ADOR License
and Registration Section. Wholesale Tobacco Distributor. Fee is $25, license
and fee renewed annually.
Subject: Liquor wholesalers, micro breweries, farm wineries and cider producers
Comment: These businesses licensed by Department of Liquor License and Control
(DLLC), must report and pay taxes to the DOR Luxury Tax Section on a monthly
basis.
Subject: Sales by vendor maintaining a place of business within Arizona including
retail sales, transporting and towing, mining, oil and gas production, timbering,
utilities, communications, rail and aircraft, private car, pipelines, publishing,
job printing, restaurants and bars, amusements, rental of personal property,
commercial leasing, contracting.
Comment: Arizona Joint Tax Application - Transaction Privilege Tax License.
A bond is required for applicants in the construction contracting business.
Licenses and bonds are not transferable when ownership changes. License fees
are $12 per location and the bond amount varies depending on the type of contracting
business. Additional fees for cities range from $1 to $25. Licensees must report
and pay tax using transaction privilege tax return.
Subject: Out-of state vendors making retail sales in the state (no Arizona
location), consumption or purchase of merchandise from out of state for which
an Arizona tax has not been paid.
Comment: Arizona Joint Tax Application
- Use Tax. Report and pay tax using transaction privilege tax return.
Subject: Use of items (from stock)
purchased for resale
Comment: Arizona Joint
Tax Application - Use Tax. Report and pay tax using transaction privilege
tax return.
Subject: Wages paid
for services performed in Arizona (which are subject to federal withholding)
Comment: Arizona Joint Tax Application
- state withholding for income tax.
Subject: Retail sale or contracting
for installation of solar energy devices
Comment: Retailers or contractors
of solar energy devices must be registered in order to sell these exempt from
transaction privilege tax. To qualify for exemption, the devices must be approved
by the Department of Commerce.
Subject: Retail sale of new motor
vehicles or new motor vehicle tires
Comment: Tire sellers
must report and pay taxes on a quarterly basis on tires sold in Arizona for
use on on-the-road vehicles.
Bingo Section
1600 W Monroe, Room 710, Phoenix AZ 85007
602-716-7801
Subject: Licensing
of all bingo operations within state jurisdiction
Comment: Class B and C bingo
licenses are available only to qualified charitable organizations as defined
in ARS § 5-401.25. Class
A bingo licenses are available to any person and are restricted to no more than
$15,600 in gross receipts per year.
Property Tax Division
1600 W Monroe, 8th Floor, Phoenix AZ 85007
602-716-6817
Subject: Appraising real and personal property
Comment: Mandatory
certification program for county assessor's personnel who perform appraisal
duties.
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