Arizona Sales Tax Registration

In Arizona it is called the Transaction Privilege Tax License. The Arizona Department of Revenue issues it.

Who has to register in Arizona, how to apply, what it costs, how long it takes, and what you file once you have it.

Arizona sales tax registration at a glance

What it is called: Transaction Privilege Tax License; Full name: Transaction Privilege Tax (TPT) License. Number issued: TPT license number (8 digits).
Who issues it: Arizona Department of Revenue; Apply online through AZTaxes.gov (also Arizona Business One Stop for new businesses). Paper form: Form JT-1.
State fee: $12; $12 state fee per location, plus a municipal privilege tax license fee of up to $50 for each city or town where the business operates (set by city ordinance; many cities charge none). Remote sellers and out-of-state marketplace facilitators with no Arizona presence pay only the $12 state fee.
Processing time: License number the same day; certificate mailed in 7 to 10 business days; ADOR says an AZTaxes.gov application gets a TPT license number the same day, with the license certificate mailed in 7 to 10 business days. A mailed JT-1 takes 2 weeks and an in-person JT-1 is same day. Licenses are not delivered until fees are paid in full.
Remote seller threshold: $100,000 in sales; Measurement period: previous or current calendar year. In effect since January 1, 2021.
Filing frequency: Monthly, quarterly, annual or seasonal by estimated combined liability; Annual if estimated combined state, county and city TPT is under $2,000 a year; quarterly for $2,000 to $8,000; monthly above $8,000; seasonal for 8 months or less of activity.
State rate: 5.6%; County and city TPT rates are added to the 5.6% state retail rate; all are reported to ADOR on one return.

How to register in Arizona

Where to apply: Apply online with the Arizona Department of Revenue. AZTaxes.gov (also Arizona Business One Stop for new businesses)
Application form: Form JT-1, Arizona Joint Tax Application for a TPT License (ADOR 10196). Form JT-1 (PDF)
What you need: An EIN, or an SSN for a sole proprietor without employees; single-member LLCs must have an EIN. Only a person legally responsible for the business may sign.
What the application covers: Transaction privilege tax, use tax, city and county privilege taxes, employer withholding and unemployment insurance (DES).
How long it takes: ADOR says an AZTaxes.gov application gets a TPT license number the same day, with the license certificate mailed in 7 to 10 business days. A mailed JT-1 takes 2 weeks and an in-person JT-1 is same day. Licenses are not delivered until fees are paid in full.
What it costs: $12 state fee per location, plus a municipal privilege tax license fee of up to $50 for each city or town where the business operates (set by city ordinance; many cities charge none). Remote sellers and out-of-state marketplace facilitators with no Arizona presence pay only the $12 state fee.
Renewal: The license is valid for the calendar year and must be renewed every year. There is no state renewal fee, but city renewal fees of up to $50 per city are due January 1 and are late after the last business day of January (for example Phoenix $50, Scottsdale $50, Mesa $20). A license not renewed or cancelled is renewed automatically and billed the fee and penalty.

After you register

How often you file: Monthly, quarterly, annual or seasonal by estimated combined liability. Annual if estimated combined state, county and city TPT is under $2,000 a year; quarterly for $2,000 to $8,000; monthly above $8,000; seasonal for 8 months or less of activity.
Due date: 20th of the month after the period; treated as timely if received by the last business day of that month (electronic) or the second-to-last business day (paper). Penalties run from the 20th if late.
Periods with no sales: You still file a return for every period, even with no sales.
Prepayments: Annual estimated payment due in June (statutory date June 20) if combined TPT, telecommunications excise and county excise liability for the prior calendar year was $4,100,000 or more.
Rates and sourcing: The state rate is 5.6%. County and city TPT rates are added to the 5.6% state retail rate; all are reported to ADOR on one return. Sourcing: origin for in-state retail sales.
Late returns: Late filing: 4.5% of the tax per month or part of a month, up to 25%. Late payment: 0.5% per month, up to 10%. Combined late-filing and late-payment penalties are capped at 25%.

Arizona rules in plain English

Arizona does not have a sales tax permit. It has a Transaction Privilege Tax (TPT) License, issued by the Arizona Department of Revenue (ADOR). You can apply online at AZTaxes.gov, through Arizona Business One Stop, or on the paper Joint Tax Application, Form JT-1. Online, ADOR issues your license number the same day and mails the certificate in 7 to 10 business days. A mailed JT-1 takes about 2 weeks. The state fee is $12 per location. Each city where you do business can add a city license fee of up to $50, and ADOR collects it on the same application. You do not register with cities separately. The license runs for the calendar year. You must renew it every year by January 1; the state part is free, but city renewal fees apply. ADOR sets your filing schedule by your expected tax: annual under $2,000 a year, quarterly from $2,000 to $8,000, monthly above that. Returns are due on the 20th. The one mistake to avoid: skipping a return because you had no sales. ADOR requires a return every period, even when you owe $0.

Sources: Arizona Department of Revenue · AZTaxes.gov (also Arizona Business One Stop for new businesses) · Form JT-1 (PDF)

More Arizona facts

Arizona's tax is a transaction privilege tax on the seller for the privilege of doing business, not a sales tax on the buyer; it is commonly passed on to customers. Source
From January 1, 2025, cities may no longer tax residential rentals (30 days or more), under SB 1131 (Laws 2023, ch. 204). Owners stopped collecting city residential rental TPT for periods after December 31, 2024. Source
The remote seller threshold stepped down from $200,000 (2019) and $150,000 (2020) to $100,000 for 2021 and later, and applies only to the retail classification. Source
A business with several locations needs a TPT license for each location or business name, even if it reports them on one consolidated return; each new location costs another $12. Source
ADOR revokes no license automatically, but it may revoke one after 13 consecutive months of missed returns (A.R.S. 42-5005(P)). Source

We register you in Arizona

Answer a few questions about your business. We prepare your Arizona Transaction Privilege Tax License application, file it with ADOR, and send you the number. $199 per state. Any state fee is separate.

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Arizona sales tax registration FAQ

Do I need to register for Arizona sales tax?

Any business with gross receipts from a taxable activity in Arizona (such as retail sales from an Arizona location) must hold a TPT license before engaging in business (A.R.S. 42-5005(A)). Sellers with no physical presence must register after $100,000 in sales in Arizona (measurement period: previous or current calendar year).

How long does it take to get an Arizona Transaction Privilege Tax License?

ADOR says an AZTaxes.gov application gets a TPT license number the same day, with the license certificate mailed in 7 to 10 business days. A mailed JT-1 takes 2 weeks and an in-person JT-1 is same day. Licenses are not delivered until fees are paid in full.

What does an Arizona Transaction Privilege Tax License cost?

$12 state fee per location, plus a municipal privilege tax license fee of up to $50 for each city or town where the business operates (set by city ordinance; many cities charge none). Remote sellers and out-of-state marketplace facilitators with no Arizona presence pay only the $12 state fee. Source: A.R.S. 42-5005(A), (B), (I). Our fee to prepare and file the application is $199.

When do I file Arizona sales tax returns?

Filing frequency: monthly, quarterly, annual or seasonal by estimated combined liability. Annual if estimated combined state, county and city TPT is under $2,000 a year; quarterly for $2,000 to $8,000; monthly above $8,000; seasonal for 8 months or less of activity. Due date: 20th of the month after the period; treated as timely if received by the last business day of that month (electronic) or the second-to-last business day (paper). Penalties run from the 20th if late. File a return every period, even with no sales.

Do I need to register in Arizona as a remote seller?

Sellers with no physical presence must register after $100,000 in sales in Arizona (measurement period: previous or current calendar year). A marketplace facilitator that facilitates more than $100,000 of sales into Arizona in the current or previous year must be licensed and pay TPT on those sales; sales made through a facilitator do not count toward the remote seller's own threshold (https://azdor.gov/business/transaction-privilege-tax/retail-sales-subject-tpt/out-state-sellers/economic-threshold). Source: A.R.S. 42-5043.

What happens if I sell in Arizona without an Arizona Transaction Privilege Tax License?

Engaging in business without a TPT license violates A.R.S. 42-5005 and is a class 3 misdemeanor. Continuing in business without renewing a city license adds a civil penalty of up to $25 per city (ADOR applies 50% of the city renewal fee). Source: A.R.S. 42-5005(A), (Q); A.R.S. 42-1125(R).

Nearby states

This page summarizes Arizona sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Arizona Department of Revenue or your tax adviser. State rules last checked October 2, 2026.