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State of Arizona
Department of Revenue
Setting the Standard for Tax Services
 

Licensing and Taxes

Where do I get an Arizona business license to operate my business?

In Arizona, not all businesses are required to have a license and some businesses are required to have more than one license. There is not a "generic" state business license.   A Guide to Taxes for Arizona Businesses is designed to help Arizona businesses comply with the state’s basic tax and licensing requirements. In addition to describing the types of licenses and taxes that are applicable in Arizona, a few other agencies that impose taxes and require licensing are identified. This publication is part of a series of publications that discuss in detail transaction privilege and other tax issues administered by the state. For questions, please see the websites and telephone numbers listed on the last pages of the publication.

The basic types of licensing in Arizona are highlighted below:

STATE and/or CITY TRANSACTION PRIVILEGE TAX LICENSE(S)

If you are selling a product or engaging in a service subject to transaction privilege tax, you will most likely need to obtain the state transaction privilege tax (TPT) license from the Arizona Department of Revenue (commonly referred to as a sales tax, resale, wholesale, vendor or tax license) and a transaction privilege tax or business/occupational license from the city(ies) in which you are based and/or operate. See our TPT Licensing section for more information.
 

REGULATORY (PROFESSIONAL/SPECIAL) LICENSING/PERMITS

Special licenses, certification, permits, etc. may be required of certain businesses/professions.Business regulations vary by state, local, and federal government, as well as, by industry. Note: A service business may or may not be subject to regulatory licensing, transaction privilege tax, and/or business licensing. Use the Arizona Commerce Authority (ACA) Small Business Services’ Checklist Program to research business compliance requirements that may impact your business. Step 2, is about Operating a Business: Licensing, Registration and Compliances and includes information on Selected Professions/Business Activities. You may also wish to consult your attorney for assistance. If you need accountant or attorney referrals, see Finding Professional Partners in the ACA Small Business Services’ Checklist Program, under Step 1, Starting a Business: Business Planning and Development.

 LOCAL BUSINESS/OCCUPATIONAL LICENSE/PERMIT(S)

Each city in which you operate may require additional licensing. For additional information, including contact information and links to download license applications, visit the ACA Small Business Services’ Checklist Program list of City/Town Offices under the pull-down menu: Quick Links to Licensing Offices.

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