Privilege (Sales) and or Use Tax

The City of Phoenix issues privilege (sales) and/or use tax and regulatory licenses.  The City of Phoenix does not issue general business licenses. A privilege or sales tax license is required in the city of Phoenix for businesses such as, but not limited to, the following:

1. Retail sales

2. Owners of commercial rental property

3. Street/sidewalk vendors

4. Owners or managers of residential dwellings properties

5. Storage or use of tangible personal property within the City

6. Other business activities (See below)

If your business is not subject to the privilege (sales), use tax, or any regulatory licensing requirements, no license is required.  If you have a retail sales location outside of Phoenix and sell to Phoenix customers from that location, you are not required to obtain a Phoenix license.  For complete information, see the Phoenix Tax Code or call (602) 262-6785, Press 4, 1 or TTY (602) 534-5500 to find out if you need to be licensed. The Tax Division may provide a letter regarding the licensing requirements that apply to your business activity upon request.

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