Tucson’s 2.5% and Arizona’s 6.1% sales taxes total 8.6% and must be collected on all retail transactions which is defined as anyone purchasing without a business license (guest/visitor badges). After the show ends, you must report your wholesale and retail sales and pay sales taxes separately to Tucson (City taxes) and Arizona (State taxes).
For Arizona taxes, go to www.aztaxes.gov after the show and then select ‘Enroll to File and Pay Online’ to register and file your Arizona sales tax return. “Sales tax” is called “Transaction Privilege Tax” or TPT in Arizona.
Wholesale buyers with a business license are exempt from sale tax, but it is the responsibility of you the seller to record the business license information should you be audited. If you do not provide the information during an audit, then you will be liable for the 8.6% tax.