Arizona Buy List
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FAQ
Arizona cities generally require anyone selling at retail within their jurisdiction to obtain a city business license and a city privilege tax license. Remote sellers and marketplace facilitators with no physical presence in Arizona are not required to obtain any city business licenses.
Arizona imposes a ?transaction privilege tax? or TPT on the privilege of doing business in the State of Arizona. If you sell tangible personal property of ANY kind, including crafts and foods, you MUST be licensed and pay the TPT or sales tax on those sales.
If a business is selling a product or engaging in a service subject to TPT, that business will likely need a license from the Arizona Department of Revenue (ADOR) and a TPT, or business/occupational license, from the city or cities in which the business has a base or operation.
Any license(s) you need to be in business could be - and often is - generically referred to as a "business" license, however, there are basically three different types of "business" licenses in Arizona: Transaction Privilege (Sales) Tax (TPT), Business, and Regulatory (professional/special).
Arizona cities generally require anyone selling at retail within their jurisdiction to obtain a city business license and a city privilege tax license. Remote sellers and marketplace facilitators with no physical presence in Arizona are not required to obtain any city business licenses.