*Any person selling goods at trade show(s) in AZ is required to obtain a verifiable transaction privilege tax (TPT) license, collect sales tax on all transactions, report & pay sales tax to the Arizona Dept. of Revenue.
PERSON/BUSINESS SELLING GOODS AT TRADE SHOWS IN ARIZONA: MUST OBTAIN & OWN VERIFIABLE TRANSACTION PRIVILEDGE TAX (TPT) LICENSE.
WHAT IS A TPT? AZ state individual or business assigned license {required by state} to sell goods (within the state of AZ), collect tax on the sale of goods & report/pay sales tax to Arizona Revenue Dept.
NOTE: Read AZ Special Event vendor requirements here: https://azdor.gov/transaction-privilege-tax/special-events-craft-shows-trade-shows/vendors
APPLY & OBTAIN A TPT LICENSE:
*TPT Application Online Registration Webpage: https://azdor.gov/transaction-privilege-tax/tpt-license/applying-tpt-license This link also provides access to "paper form" application. From Webpage Click - Joint Tax Application {JT-1}, print & mail paper form.
NEED HELP COMPLETING THE APPLICATION FORM?
TPT Tutorial Guide: https://azdor.gov/taxpayer-education/online-tutorials/tpt-tutorials
FREQUENT ASKED JT-1 QUESTIONS WHICH PERTAIN TO A VENDOR SELLING GOODS AT CCG SPECIAL EVENT:
1. JT-1 Section-A #10
Q: NAICS code for retail trade?
A: 44-45
2. JT-1 Section-C #4
Q: What is "filing frequency" when selling goods in AZ once a year at CCG event?
A: Seasonal/Annual + JAN.
3. JT-1 Section-D #4
Q: What are the business codes for selling goods in Prescott Valley, AZ at CCG event?
A: Region: YAV | City: PL
State/County: 017|AZ|YAV
City: 017|PL|
ACCESS A HELP GUIDE FOR REPORTING ARIZONA SALES TAX:
https://azdor.gov/business/transaction-privilege-tax/reporting-guide
UPDATE/REINSTATE ACTIVE TPT LICENSE HERE: TPT Printable Form: https://azdor.gov/forms/tpt-forms/business-account-update
NOTE: Vendors selling goods at CCG in AZ only ONCE PER YEAR however, AZ Revenue is expecting your sales tax to be paid each month.... please update/change the "filing frequency" to "JANUARY" on your TPT account. Click the link provided in the upper section to print & mail the form.
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