State of Arizona – Department of Revenue Special Events License

If you have NOT exhibited in Tucson before, you are required to complete and mail a Special Event Licensing Form, along with the $12.00 fee to the Department of Revenue. You can obtain the form at:

https://www.azdor.gov/Portals/0/ADOR-forms/10100/10196_f.pdf

If you are a returning exhibitor you should be able to reinstate your business license with the Department of Revenue by merely submitting a copy of your AZ license to the Arizona Department of Revenue along with a note to reinstate it. If you reinstate your license within a one-year period, you are not required to pay the $12.00 fee. Arizona business licenses are valid indefinitely, so long as you advise them.

If you only exhibit in Arizona once a year, when you complete and return your Arizona Tax Form after the show is over, write across the front of the form “Suspend License until 2020″ Otherwise you will continue to receive tax forms every month thereafter and will be required to complete and return them, even though you are not doing business in Arizona.

It is ultimately the responsibility of the exhibitor to obtain the appropriate information from the buyer and retain that information for their records,  and future audition.

I only do business for special events in Arizona, am I required to have a license?

Yes. The Transaction Privilege Tax Application (short form) must be obtained. This short form is specifically for event licensing or transient vendors and is intended for use by vendors at special events such as Fairs, Shows, Swap Meets, etc.

If you do not have Arizona employees, you may obtain the Short Form. If you do have or use Arizona employees while doing events in Arizona, you must file a Joint Tax Application.

The state license fee is $12 no matter how many special events you attend. However, a separate city license fee is required for each city unless you are currently licensed for the city in which an event will be held. (source)