Arizona Business Filing Deadlines & Ongoing Requirements

Arizona ongoing requirements

(corporations and nonprofits): On or before the anniversary of incorporation; fee $45.
(limited liability partnerships): every year by April 30; fee $3.
State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.

Register for state taxes with Arizona Department of Revenue. Official page
Business-level tax: Corporate income tax; S corporations and partnerships file informational returns.
Sales tax: get a Transaction Privilege Tax (TPT) license from Arizona Department of Revenue before you sell taxable goods. Official page
Remote sellers must register once sales into the state pass $100,000 a year.
Local sales taxes are administered by each locality, with separate filings.
If you have employees, withhold Arizona income tax from wages and register for withholding. Official page

Register for unemployment insurance with Arizona Department of Economic Security. The 2026 taxable wage base is $8,000 per employee; experience-rated rates run from 0.03% to 8.36%. Official page
New employers start at 2%.
Workers' compensation through Industrial Commission of Arizona and private insurers. Required when: 1 employee
Paid sick leave is required statewide from 1 employee.
Post the required labor notices at your workplace. Official page

Form your LLC or corporation with Arizona Corporation Commission. Official page
A trade name (DBA) is registered with the state.
LLCs formed in Maricopa or Pima County must publish a notice of formation in a county newspaper within 60 days.

Business filings and annual reports: Arizona Corporation Commission. Official page
Taxes: Arizona Department of Revenue. Official page
Unemployment insurance and labor rules: Arizona Department of Economic Security. Official page
Workers' compensation: Industrial Commission of Arizona.
Contractor licensing: Arizona Registrar of Contractors.
Real estate licensing: Arizona Department of Real Estate.
Alcohol licensing: Arizona Department of Liquor Licenses and Control.
Child care licensing: Arizona Department of Health Services.
Health facility licensing: Arizona Department of Health Services.

City TPT license / business license (City or county): Many Arizona cities require their own TPT licence (or program license) and local business licenses; some cities self-administer TPT.
Cannabis: adult-use licensing, regulated by Arizona Department of Health Services.

Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.

Choose a city to see its full list.