The Arizona Department of Revenue (ADOR) has a goal to help taxpayers reduce errors and streamline the Transaction Privilege Tax (TPT) License renewal process by encouraging several proactive steps. Renewals are due January 1 and penalties will be assessed for all renewals after January 31.
Enroll, file, and pay online via the AZTaxes.gov website for smooth renewals and quick processing. State law requires taxpayers with multiple business locations to renew their TPT license electronically.
Before Renewing, Taxpayers Can
- Establish primary and delegate user access privileges to have proper access to update and renew the TPT license.
- Update their accounts at any time through AZTaxes.gov:
- Change the mailing address. (Only for correspondence delivery.)
- Add, edit, and close locations. (If a location is moved, the prior location must be closed, and the new location added.)
- Cancel an existing TPT license.
- Add new reporting jurisdictions or business codes.
- Change owner/office information by submitting these changes on the Business Account Update Form 10193.
Be advised, TPT licenses that only have residential rental (business code 045) on their account are set to be automatically canceled effective December 31, 2024. (Laws 2023, Chapter 204 and A.R.S. § 42-6004 (H)).
During Renewals
- Licenses must be renewed, even if they were recently licensed.
- Check out the video tutorial on completing a license renewal on AZTaxes or the Renewing a TPT License FAQs page for common questions and answers.
- If the renewal option is not visible within an account, verify that the user account is linked to the TPT license or confirm that the primary user has granted access to renew the license. See AZTaxes User Access for more information on primary and delegate users.
- Pay renewal fees online under “Pay,” then “Pay Outstanding Liabilities.” Renewal fees cannot be paid by credit card.
- Taxpayers who received a paper renewal form should remit payment along with the entire Renewal Form, including "2025 Renewals'' and the license number on the paper check. The form and payment must be sent together to:
- Arizona Department of Revenue
PO BOX 29082
Phoenix, AZ 85038-9082
- Sending to the incorrect PO Box will cause delays in processing.
- With the exemption of residential rental, licenses that are not renewed will not be canceled. To cancel an existing TPT license, use the Account Update option on AZTaxes.gov or submit a Business Account Update form with a cancel effective date.
After Renewing
- Verify the filing frequency going into the 2025 season. TPT filing frequency is determined by the amount of a business’ total estimated annual combined Arizona, county, and municipal TPT liability. If the filing frequency needs to be changed, it will occur in the next filing period. If there are delinquencies on a business account, the filing frequency cannot be changed.
- All liabilities must be paid before January 1 to receive the license certificate and avoid penalties.
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