In order to engage or continue in business, a Transaction Privilege (Sales) Tax license is required. It is the business owner's responsibility to make an application and obtain a license with the Arizona Department of Revenue. Even if you have no income to report, you must write zero in the appropriate areas, then sign and submit your tax return.

Effective July 1, 2019 the Arizona Department of Revenue administers all refund claims for Transaction Privilege (Sales) and Use Taxes for ALL taxing jurisdictions in Arizona. See the instructions at: https://azdor.gov/transaction-privilege-tax/tpt-refund for submitting a refund claim. All documents are to be returned solely to the Arizona Department of Revenue.

As of July 1st, 2013 income derived from commercial leases between two businesses with at least 80% common ownership is exempt from transaction privilege tax. This applies to leases between affiliated companies, businesses, persons or reciprocal insurers if the lessor holds a controlling interest in the lessee or vice versa. If you have any questions concerning this exemption, please call the Business Services office at 480-312-2400.

Claim of Exemption Form (PDF)