This publication is designed to help Arizona businesses comply with the
state’s basic tax and licensing requirements. In case of inconsistency or
omission in this publication, the language of the Arizona Revised
Statutes and the Arizona Administrative Code will prevail. 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.
E-Business Services are now available at the Arizona Department of
Revenue (DOR). To better serve you, DOR now offers businesses the
opportunity to complete the Joint Tax Application online at
www.AZTaxes.gov. once the license registration is completed, and the
business is registered to use the site, businesses may file and pay their
transaction privilege, use and withholding taxes online.
The Arizona Department of Commerce Small Business Services
has an online “Step-by-Step Checklist to Start, Operate, and Grow a
Business in Arizona” which provides quick answers to commonly asked
questions about business licensing, registration, assistance and
resources to accelerate your business success. A customized step-by-
step checklist is created within minutes – based on your business needs
– which includes city, state and/or county contact information and links
to download forms.
Bingo Tax Licenses are required of, and tax is imposed on, bingo
operators within the state. For information, contact the Department of
Revenue, Bingo Section.
City Privilege Tax is generally imposed throughout the state. The
Department of Revenue collects the tax for most cities; therefore, no
additional license application is necessary. Businesses pay the license
fee for cities in which they do business in addition to the applicable state