Who needs a transaction privilege tax (TPT) license and withholding registration (Joint Tax Application) in Arizona?

Issued by Arizona Department of Revenue, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Arizona

The Arizona table lists this for every kind of business.

Arizona’s sales tax is a tax on the seller, called transaction privilege tax. One Joint Tax Application on AZTaxes.gov licenses you for the state, the county and the city at once and opens the employer withholding and unemployment accounts. Restaurants, bars and retailers are all taxable classifications; a salon’s services are not taxed, but its retail sales are. Post the license at the location.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Arizona Department of Revenue.

Sources and dates

Department of Revenue TPT license and renewal pages; A.R.S. 42-5005. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.