Your rental activity should be reported under the 014 (personal property rental) business code. Your business' sales should be reported under the 017 (retail) business code because your business has physical nexus with Arizona.
Pretty much every state requires businesses to get some kind of permit or license to operate legally, as it allows the government to keep track of companies and required taxes. This applies to every shop, whether a brick-and-mortar, eCommerce or out-of-your-home business.
Q: I am based in Arizona and I do not have a storefront, I only sell online; does this mean I am a remote seller? A: Even without a storefront, if you are based in Arizona, you are an Arizona retailer will likely be required to obtain a transaction privilege tax (TPT) license.
If a remote seller or out-of-state marketplace facilitator meets the economic threshold for sales into Arizona, it will need a transaction privilege tax (TPT) license. By contrast, marketplace facilitators and retailers with a physical presence in Arizona must obtain a TPT license, irrespective of any threshold.
A completed Business License Application is required for the following types of businesses: restaurant, medical office, general office, entertainment, auto service, consumer service, contractor, manufacturing, service, distributor, and retail sales.
Remote Seller: Any person or business selling or shipping products into Arizona but does not have a physical presence. TPT filing is required if in the current year or previous calendar year a remote seller has more than $200,000 (2019), $150,000 (2020) or $100,000 (2021 and beyond) in sales to Arizona customers.
If your company sells products that qualify to be taxed, most states require you to obtain a seller's permit or vendor's license — whether your online store has a physical location or is online-only. You'll need to collect sales tax, which is what a seller's permit allows you to do.
Arizona transaction privilege tax (TPT), commonly referred to as a sales tax, is a tax on vendors for the privilege of doing business in the state.
Business-to-Business (B2B) Business-to-Consumer (B2C) Consumer-to-Consumer (C2C) Consumer-to-Business (C2B)
A website that allows people to buy and sell physical goods, services, and digital products over the internet rather than at a brick-and-mortar location. Through an e-commerce website, a business can process orders, accept payments, manage shipping and logistics, and provide customer service.