Special Licensing 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 (sole proprietor, husband/wife) 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. 
  • View A.R.S. § 41-1080 on the Arizona State Legislature website for a list of acceptable documentation. Phoenix will accept and process your application, but will not issue a license until proper documentation has been received.
  • Please fax, email, mail, or provide the licensing section with a legible copy of one of the 12 required documents.