Arizona — statewide
Arizona Department of Revenue
In short
Arizona Department of Revenue issues 1 permit we publish for Arizona — statewide, last verified 2026-09-03. Each carries the fee as the agency publishes it, with a link to the schedule it was read from.
What this agency issues
| Permit | Issuing agency | Fee | Renews | Last checked |
|---|---|---|---|---|
| Transaction Privilege Tax License | Arizona Department of Revenue | $12 state fee per location, plus a municipal fee of up to $50 set by each city — $0 in three cities, $2 in most, and $50 in Phoenix, Scottsdale, Tempe and Peoria | calendar year — renewal is due 1 January and delinquent after January | 2026-09-03 |
Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.
About each permit
Transaction Privilege Tax License
Arizona taxes the privilege of doing business rather than levying a sales tax, and the liability sits on the seller rather than the buyer. This license is that tax's registration, which is why it is so often mistaken for a general business license — but it is required only of people in taxable classifications, and it certifies nothing about fitness to trade. The state's own $12 is charged per location, and the department collects the city's fee on the same application and holds it in trust. There is no state renewal fee at all; eighty of the ninety-one cities charge nothing to renew either, and the eleven that do run from $2 in Chandler to $50 in Phoenix. Late renewal costs half the city fee plus a civil penalty. A use tax license is free, and a trader under nineteen with less than $10,000 of gross proceeds falls outside the licensing requirement.
Contact
- Jurisdiction
- Arizona — statewide
- Phone
- (602) 255-3381
Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.
Sources
Every fee and term above was read from one of these government pages on the date shown.
- Arizona Department of Revenue — License Fees, Cancellation and Other Changes — municipal license fee worksheetArizona Department of Revenue · primary source · retrieved 2026-10-08
- Arizona Revised Statutes section 42-5005 — transaction privilege and municipal privilege tax licenses, fees and renewalArizona State Legislature · primary source · retrieved 2026-09-03
Other Arizona statewide offices
Arizona jurisdictions
Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.