Transaction Privilege Tax (TPT) License — Arizona

What it is. Arizona's "sales tax" is the Transaction Privilege Tax (TPT), a tax on the vendor for the privilege of doing business. Restaurants selling prepared food/drink must hold a TPT license. Arizona administers a single, combined state + city TPT registration through the Department of Revenue, so one application also registers you for Phoenix city tax.

Who issues it. Arizona Department of Revenue (ADOR) (State layer, collecting for state + city).

When you need it. Before making taxable sales; a TPT license is also a prerequisite for a DLLC liquor license.

How to apply. Apply through AZTaxes.gov (a state EIN/FEIN is required for LLCs). One license is issued per location.

Fees. The state application fee is $12 per location; city license fees may also apply — see source (⟢ VERIFY).

Renewal. TPT licenses renew annually (renewal is free but required).

What SpoonSeal tracks. The document(s) you upload for this requirement, with automatic renewal/expiration tracking (Current, Due Soon, Expired). Where the city publishes health-inspection results (e.g., NYC and Chicago), SpoonSeal syncs them automatically; elsewhere they can be added manually.

References

• Arizona Department of Revenue — TPT License — https://azdor.gov/business/transaction-privilege-tax/tpt-license — Official source last checked: 2026-07-02
• Arizona Department of Revenue — Applying for a TPT License — https://azdor.gov/transaction-privilege-tax/tpt-license/applying-tpt-license — Official source last checked: 2026-07-02