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Privilege (Sales) Tax Forms
Application for Transaction Privilege (Sales) and
Use Tax License |
A Transaction Privilege (Sales) Tax License is specifically for businesses engaging in taxable activities within the boundaries of City of Phoenix. Persons wishing to conduct business with the city shall complete the application and remit to the Tax and License Division for a privilege license.
Instructions for Transaction Privilege (Sales) Tax License Application
NEW Licensing eligibility requirements:
In 2008, the Arizona Legislature adopted a new law,
codified at A.R.S. § 41-1080, which added a licensing
eligibility requirement for an individual seeking a license in
Arizona. After September 30, 2008, the City of Phoenix Tax
Division cannot issue a new Transaction Privilege Sales and
Use Tax License, referred to as a PLT license, unless it first
receives a copy of one of the specified forms of
identification. Please click on the link below to view A.R.S.
§ 41-1080 on the Arizona State Legislature website. A.R.S
§ 41-1080 |
Application for Temporary Transaction
Privilege (Sales) Tax License: |
The Temporary Privilege Sales Tax License is
for persons whose business in Phoenix is conducted within a
period of thirty (30) consecutive days. If you conduct
business in Phoenix for two (2) or more thirty (30) day
periods in one (1) calendar year, you may choose to apply for
a regular Phoenix Transaction Privilege (Sales) Tax License
which would be valid for the entire calendar year. |
Request for Certificate of
Compliance: |
This form is similar to the State of Arizona
Certificate of Good Standing. The request may only be
submitted by an owner, partner or officer of the licensed
business. The form is typically used for lenders, the
Arizona Department of Liquor Licenses or when selling the
business. A buyer of the business is liable for taxes that may
be owed by the seller unless the Certificate of Compliance is
obtained, in which case any taxes found to be due from a time
period prior to the sale of the business are an obligation of
the prior business. Please allow up to fifteen days for the
Certificate to be issued. |
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PRIVILEGE (SALES) TAX RETURN
INSTRUCTIONS: |
Privilege (Sales) Tax Return
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Blank version of the City of Phoenix Privilege (Sales) Tax Return.
It is critical that you read and carefully follow
the instructions that are attached below the return. Charges for penalties and interest may result
from incomplete or inaccurate information. The return
still must be mailed to the address on the return with
payment.
Blank Privilege Sales Tax Return |
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This instruction sheet includes step by step instructions on how to complete the blank online Privilege (Sales) Tax return. |
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This instruction sheet contains important
information on the return due date and where to file
your return. Taxable business activities are described
along with the allowable deductions for each taxable
business activity. |
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This is a link to the State of Arizona web page for
all forms. Scroll down to the first three exemption
certificates shown. Choose the applicable certificate,
in either their blank or fillable format. The State
exemption certificate may be used if the exemption shown
on the certificate by the buyer is an exemption
available in the Phoenix Tax Code. |
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| CONSTRUCTION CONTRACTING / SPECULATIVE BUILDERS |
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Contractors can use this worksheet to calculate
the factored tax and standard 35% deductions, along with the
City of Phoenix tax due, in preparation of the City Privilege
(Sales) Tax Return. This form should be kept with your
records. Do not submit this form with your return. |
Speculative Builder Privilege Sales Tax Certificate |
Fillable and blank versions of the City certificate to be
used when a speculative builder sells partially improved
residential property to another speculative builder
fillable or blank |
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If you have questions please contact:
City of Phoenix
Finance Department
Christina Muller,
Taxpayer Liaison
251 West Washington Street, 9th
floor
Phoenix, AZ 85003
602-256-4364 |
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lf you have any questions regarding the material contained on
this page, please contact us by email.
This option is available to all users, including those on public
access computers. Please provide us with your email address, phone
number and/or address for our reply. |
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Last modified on 06/12/2009 09:23:59
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