How Do You Add A City To An Arizona State Resale License?
Cities in Arizona levy a transaction privilege tax, commonly called a sales tax, on retail sales. Arizona uses the term transaction privilege tax instead of sales tax because it applies to more types of businesses than just sellers of goods. Landlords, utilities and many other companies must pay a TPT. Companies must may a TPT for the privilege of conducting a taxable business in the city imposing the TPT. The state and counties also impose transaction privilege taxes. However, the taxability of transactions and tax rates vary so businesses need to check the tax code in each jurisdiction. A business subject to TPT is responsible for reporting taxable sales in each city and paying the applicable tax. In order to report sales and pay the tax, businesses must obtain a TPT license for each municipality in which they operate. Go to the Arizona Department of Revenue website for a list of non-program cities and see if the city you wish to add to your resale license is on the list (see Referen