You may obtain the Arizona Joint Tax Application (JT1) in person at one of our office locations. Form is available to download or you may apply and register electronically through our web site https://www.AZTaxes.gov.
Note: When applying in person only the owner or principal officer of the 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. (Power of Attorney Forms)
Return the license to the Department of Revenue with the word “CANCEL” written across the front of it and mail to:
License and Registration
Arizona Department of Revenue
PO Box 29032
Phoenix , AZ 85038-9032
Or, you can visit one of our office locations where a customer service representative can assist in cancelling the license.
Yes. The Transaction Privilege Tax Application (short form) must be obtained. This short form is specifically for event licensing or transient vendors and is intended for use by vendors at special events such as Fairs, Shows, Swap Meets, etc.
The state license fee is $12 no matter how many special events you attend. However, a separate city license fee is required for each city unless you are currently licensed for the city in which an event will be held.
The fee for the state transaction privilege tax license is $12 per location plus any applicable city license fees collected by the Department of Revenue.
Only if the license was cancelled in error by the Department of Revenue, it will be reinstated at no charge. However, if the license holder cancelled the license, the holder must reapply and pay appropriate fees.
A change of name or location would require a new license and is subject to applicable fees. As long as ownership or location has not changed, there is no need to renew the license.
No. Spouses are only required to sign if they are both listed as owners. Please note that Arizona is a community property state which may impact the liability or ownership interest of both spouses regardless of the form of business ownership.
The transaction privilege tax license is not transferable. Anytime the ownership status changes, a new license number is required. Other situations where a new license may be required are: a sole proprietor becomes a corporation or partnership, business location changes, business locations added.
Each separate physical location must have a license for display. If the ownership is the same, the locations can be consolidated under one license number to allow the taxpayer to file a single return. If the taxpayer does not wish to consolidate, they can complete separate license applications and have different license numbers issued for each location. Filing of tax return and payment of tax is required for each license issued.
Yes. Return the license to the Department of Revenue with the word “CANCEL” written across the front of it and mail to:
License and Registration
Arizona Department of Revenue
PO Box 29032
Phoenix , AZ 85038-9032
Or, you can visit one of our office locations where a customer service representative can assist in cancelling the license
Yes. The fee for a copy is $12 plus any applicable city fee.
Yes, you must apply and obtain a license. You may use your home address as the business address on the application.
Note: It is the responsibility of the business owner to research the legality of operating a business in a home and to comply with county and city zoning requirements.
Only individuals legally responsible for the business may sign the application. Agents or representatives may not sign the application. Here are examples of signature requirements:
- 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.
Yes. Corporations must also file with the Arizona Corporation Commission. The Corporation Commission may be contacted at www.cc.state.az.us or by phone at 602-542-4251.
Yes. Corporations, partnerships, and all employers must have a Federal Employee Identification Number (also referred to as FEIN). This number can only be obtained through the Internal Revenue Service (IRS). Their web site is www.irs.gov or you can contact the IRS by phone at 1-800-829-1040.
Yes, only if you are a sole proprietor with no employees.
Non-program cities are cities in Arizona who license and collect privilege tax independently from the State. If business is conducted in one of these non-program cities, a separate city privilege tax license is necessary. In addition, you must report and pay the city portion of the transaction privilege tax directly to the city. You must contact the non-program city for licensing instructions.
Once you register online at www.AZTaxes.gov and submit the required signature document and applicable fees, your license will be sent by returned mail in approximately 4 weeks.
If you go to one of the DOR offices in person and complete the application, it will take a minimum of 30 minutes to process the application and receive your license.
If you mail in your completed application, please allow 10 to 14 business days to receive the license.
If a vendor or seller has a "good faith" belief that the purchaser will be reselling the goods or using the goods for an exempt purpose, the sale may be exempt from tax.
The purchaser should present the vendor with a completed Exemption Resale Certificate (Form 5000 or 5000A). A vendor that accepts a certificate in good faith will be relieved of the burden of proof and the purchaser may be required to establish the accuracy of the claimed exemption as provided in Arizona Revised Statute 42-5022.