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Do I need a TPT license to sell at an Arizona market?
Arizona's sales tax is called the Transaction Privilege Tax (TPT). Here's when a market vendor needs a license, and when the market can handle it for you.
Updated
The short answer
- If you sell things, TPT usually applies. The Arizona Department of Revenue (ADOR) says vendors who sell goods at special events, craft shows and similar events owe TPT on those sales.
- If you ring up your own sales, you need your own license. ADOR says vendors who sell on their own, outside the event's central cash register, must be licensed. That includes taking cash or cards at your own booth.
- The market may cover it, but only with one central register. An event organizer can hold the TPT license and pay the tax for its vendors, but only when every sale goes through a central cash register system. Ask the market before you sign up.
Who doesn't need one
- Display-only booths. If you show your work but don't sell at the event, ADOR says no license is needed.
- Real nonprofits. 501(c)(3) nonprofits, and groups like churches or lodges raising money with food and drinks (when they don't run a restaurant), don't need one.
What the market will ask for
- Your name, business name and physical address. ADOR requires vendors to give these to the organizer before selling, and organizers keep a list of vendors for each event.
What to look out for
"We take care of tax" with no central register. The organizer can only cover your TPT when sales go through its register. If you're taking payments yourself, plan on your own license.
Getting a license. You apply and file online at AZTaxes.gov (ADOR's site). ADOR can tell you what to report for the places you sell.
Getting ready for market day?
Our first-booth checklist covers setup, payments and what's easy to forget.
See the checklistSources
This guide is general information, not legal or tax advice. Rules change, so check with the office above for your situation.
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