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AZ.gov Arizona's Official Web Site
State of Arizona
Department of Revenue

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.   The basic types of licensing in Arizona are described in our Licensing Guide.

Business Basics in Arizona

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.

Transaction Privilege Tax (TPT)/Licensing

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.  Details on TPT Licensing can be found on our TPT page.

Arizona Withholding Tax

For Arizona purposes, an employer must withhold Arizona income tax from the payment of wages to an employee whose compensation is for services performed in Arizona.  Details can be found on the Withholding Tax page.