State of Arizona – Department of Revenue Special Events License
To ensure compliance with ARIZONA taxes, please visit https://azdor.gov/business/transaction-privilege-tax/special-events-craft-shows-trade-shows to register before the show and file your Arizona sales tax return afterward.
Remember that Arizona refers to the tax as “Transaction Privilege Tax” or TPT, so don’t be confused by the terminology.
If you have NOT exhibited in Tucson before, you are required to complete and mail a Special Event Licensing Form.
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.
Arizona business licenses are valid indefinitely as 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 2025″ 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 auditions.
How to Apply for a TPT License:
- TPT License Application: All exhibitors must apply for a TPT license to legally collect and remit taxes. The cost of the license is $12.
- You do not need to apply for a Tucson City license since JOGS Tucson Show is not in the Tucson City Limits.
Questions?
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.
After opening URL, click the download link in the middle of the page to download the form. If you are a new exhibitor and are NOT participating in any field testing, then you only need to pay the $12 for a single location.
Guidelines:
- Sales to Retailers (for Resale):
- Transaction Privilege Tax (TPT): When selling to retailers who will resell the merchandise, you need to collect the Arizona Transaction Privilege Tax (TPT).
- Resale Certificate: Retailers should provide you with a resale certificate (AZ Form 5000 or Resale License/Certificate from different states) to avoid paying tax on goods they will resell. This certificate exempts them from the tax as they will collect it when they sell the items to the final consumer.
- Sales to Individual Buyers (Non-Business Owners, Show Guests):
- Transaction Privilege Tax (TPT): For sales to individual buyers (show Guests) who do not own a business, you must collect the full TPT.
- Combined Tax Rate: As of 2024, the combined state and county tax rate for Pima County is 8.7%. This includes the state tax rate and the Pima County tax rate.
For any further questions or clarifications, you may contact the Arizona Department of Revenue or visit their website:
https://azdor.gov/contact-us
1600 West Monroe Street, Phoenix, AZ 85007
Tel: (602) 255-3381
Arizona TPT License Application link:
https://azdor.gov/forms/tpt-forms/joint-tax-application-tpt-license
Additional Information:
- Tucson City License Not Required: Since the show is located in Pima County, exhibitors do not need to pay for a Tucson city license.