November means the beginning of the Arizona Transaction Privilege Tax (TPT) License renewals season for businesses. The Arizona Department of Revenue (ADOR) is opening up TPT License Renewal season early to give eager businesses the opportunity to renew early and move on with operations. Letters and emails are being sent to businesses to announce the opening of the renewal cycle for 2025 TPT licenses.
Renewal Due Date
The due date to renew a TPT license is January 1, 2025, and licenses are valid for one calendar year, from January 1 through December 31. Even if a business licenses late in the calendar year, they still must renew it for the new year. Failure to renew, or renewals received after January 31 will incur fees and/or late penalties.
Renew Online
State law requires taxpayers with multiple business locations to renew their TPT license electronically (A.R.S. § 42-5014).
If you do not see the renewal option on AZTaxes, you may have not linked your user account to your TPT license or the primary user has not given you access to renew the license. See AZTaxes User Access for more information on primary and delegate users.
New for the 2025 renewal season, TPT licenses that only have residential rental (business code 045) on their account are set to be automatically canceled effective January 1, 2025. (Laws 2023, Chapter 204 and A.R.S. § 42-6004 (H)). Therefore, the TPT license (residential rental only) will not be renewed for the 2025 calendar year.
Out-of-state businesses without a physical presence in Arizona must renew their TPT licenses if they have more than $100,000 in sales to Arizona customers in the current calendar year.
Marijuana excise tax licenses are not required to be renewed, but marijuana TPT licenses must be renewed each year.
For further assistance on completing a license renewal through AZTaxes.gov, view our video tutorial.
Renewal Fees
The renewal fee is due at the time of renewal and can be paid via AZTaxes.gov with e-check or ACH Debit, if that option is already set up on the account. All fees are payable to ADOR, and include the license number and “Renewal 2025” on the payment.
Updating Owners and Officer Information
It is very important to update your owner/officer information before you renew to avoid delays in processing. If the owner/officer is not updated, ADOR will not be able to process requests due to the signer not being authorized.
Filing Frequency
Businesses should review and consider adjusting their filing frequency if their total estimated annual TPT liability has changed. This can help reduce the possibility of delinquent returns and payments by decreasing the filing occurrences. If there are delinquencies on your business account, the filing frequency cannot be changed.
For more information and frequently asked questions, visit the TPT License Renewal page. |
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