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. The application is available in fillable or blank formats.

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.

Update Your Account Information

The Tax License Change/Cancellation Form is for taxpayers who wish to update account information or cancel their account with the City of Phoenix Tax Division. A completed form with an authorized signature is required in order to process your account maintenance request. The Tax License Change/Cancellation Form may either be mailed or faxed to the Tax Division using the address and fax number information located on the upper left hand corner of the form.

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.

Privilege (Sales) Tax Return

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

Instructions for the Blank Online Privilege (Sales) Tax Return

This instruction sheet includes step by step instructions on how to complete the blank online Privilege (Sales) Tax return.

NEW Privilege (Sales) Tax Return Instruction Sheet:

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.

Exemption Certificates

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.

Construction Contracting Worksheet

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

If you have questions please contact:

City of Phoenix
Finance Department
251 West Washington Street
Phoenix, AZ 85003
602-262-6785

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