The Arizona Department of Revenue (ADOR) reminds businesses they are required to renew their transaction privilege tax (TPT) license before January 1, 2025 to continue conducting business in Arizona.
Penalties will be assessed for all renewals after January 31. Unrenewed licenses will not be canceled and will be billed for renewal fees and penalties.
Taxpayers should file, pay, and renew online through AZTaxes.gov for easier renewals and faster processing. State law requires taxpayers with multiple business locations to renew their TPT license electronically.
ADOR suggests simplified tips to streamline the renewal process and reduce errors.
Remote sellers and marketplace facilitators without a physical presence in Arizona and having more than $100,000 in gross sales to Arizona customers in the current calendar year must renew their TPT licenses. If the threshold was not met in the current calendar year, the business may consider canceling their TPT license for 2025.
Marijuana excise tax licenses are not required to renew, but marijuana TPT licenses must renew each year.
Residential rental (business code 045) licenses have been automatically canceled effective December 31, 2024 and will not be renewed for the 2025 calendar year. If the business has other business activity on the same license, the residential rental location will be closed. No further action or steps need to be taken to cancel the license or close the location.
ADOR will mail the TPT License Certificate to the mailing address on file once the business has fully paid the applicable fees. Ensure the mailing address is current and update the address before renewing if needed.
Taxpayers no longer in business must cancel their license to avoid penalties and renewal obligations. This process will help ensure account histories remain in good standing.
View the video tutorial for visual instructions on completing a license renewal through AZTaxes.gov.
