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:
- Retail sales
- Owners of commercial
rental property
- Street/sidewalk
vendors
- Owners or managers
of residential dwellings properties
- Storage or use
of tangible personal property within the City
- 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.
If you have any questions regarding the material contained on this
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