Jt 1 Arizona Tax Form PDF Details

Navigating the complexities of business taxes in Arizona has been streamlined thanks to the Arizona Joint Tax Application (JT-1), a critical form designed for entrepreneurs and existing businesses aiming to ensure compliance with state tax obligations. This comprehensive form serves multiple purposes: it registers businesses for Transaction Privilege Tax (TPT), Use Tax, and, for those hiring employees, Employer Withholding and Unemployment Insurance. Evident from its dual utility for both the Department of Revenue and the Department of Economic Security, the JT-1 form epitomizes a unified approach to tax and employment-related administrative tasks. Businesses are required to meticulously fill in the form, providing detailed information including federal identification numbers, business descriptions, and NAICS codes. Special attention must be given to sections regarding ownership type, business locations, and entity-specific tax obligations, such as bond requirements for new or out-of-state contractors. While the process may seem daunting, the well-structured form coupled with its supplementary guidelines promises a smooth navigation through Arizona’s tax registration process, bolstering the state's commitment to fostering a conducive business environment. Notably, the application encourages applicants to leverage online platforms for submission, emphasizing efficiency and security in tax dealings.

QuestionAnswer
Form NameJt 1 Arizona Tax Form
Form Length9 pages
Fillable?No
Fillable fields0
Avg. time to fill out2 min 15 sec
Other namesarizona joint application, how to arizona tax application, arizona joint tax application form jt 1, arizona jt 1 joint tax application

Form Preview Example

JT-1/UC-001 (1/18)

ARIZONA JOINT TAX APPLICATION (JT-1)

Customer Care and Outreach

ARIZONA DEPARTMENT OF REVENUE

PO BOX 29032

Phoenix, AZ 85038-9032

IMPORTANT! Incomplete applications WILL NOT BE PROCESSED.

Please read form instructions while completing the application. Additional information and forms available at www.azdor.gov

Required information is designated with an asterisk (*).

Return completed application AND applicable license fee(s) to address shown at left.

For licensing questions regarding transaction privilege tax, call Customer Care and Outreach: (602) 255-3381

You can register, file

and pay for this

application online at www.AZTaxes.gov. It is fast and secure.

SECTION A: Business Information

1* Federal Employer Identification Number

or Social Security Number, required if sole proprietor with no employees

2* License Type – Check all that apply:

 

Transaction Privilege Tax (TPT)

Use Tax

Withholding/Unemployment Tax (if hiring employees)

TPT for Cities ONLY

3* Type of Organization/Ownership – Tax exempt organizations must attach a copy of the Internal Revenue Service’s letter of determination.

Individual/Sole Proprietorship

Subchapter S Corporation

Government

Joint Venture

Corporation

Association

Estate

Receivership

State of Inc.

 

 

Partnership

Trust

 

Date of Inc. M M D D Y Y Y Y

Limited Liability Company

Limited Liability Partnership

 

 

 

 

 

 

 

4* Legal Business Name

5* Mailing Address – number and street

City

State

ZIP Code

 

 

 

|

 

 

|

|

County/Region

Country

 

 

 

 

 

 

 

 

 

6* Business Phone No. (with area code)

7 Email Address

 

 

8

Fax Number (with area code)

 

 

 

 

 

 

 

 

9* Description of Business: Describe merchandise sold or taxable activity.

 

 

 

 

 

 

 

 

 

 

 

10* NAICS Codes: Available at www.azdor.gov

 

 

 

 

 

 

 

 

 

 

 

 

 

11* Did you acquire or change the legal form of an existing business?

12* Are you a construction contractor?

 

 

No Yes You must complete Section F.

No Yes (see bonding requirements)

 

 

BONDING REQUIREMENTS: Prior to the issuance of a Transaction Privilege Tax license, new or out-of-state contractors are required to post a Taxpayer Bond for Contractors unless the contractor qualifies for an exemption from the bonding requirement. The primary type of contracting being performed determines the amount of bond to be posted. Bonds may also be required from applicants who are delinquent in paying Arizona taxes or have a history of delinquencies. Refer to the publication, Taxpayer Bonds, available online at www.azdor.gov or in Arizona Department of Revenue offices.

WITHHOLDING LICENSE ONLY

13* Withholding Physical Location

City

State

ZIP Code

Number and street (Do not use PO Box, PMB or route numbers)

 

 

 

 

|

|

|

County/Region

Country

 

 

 

 

 

 

Continued on page 2

FOR AGENCY USE ONLY

CASHIER’S STAMP ONLY. DO NOT MARK IN THIS AREA.

New

Change

Revise

Reopen

ACCOUNT NUMBER

DLN

 

 

START

TRANSACTION PRIVILEGE TAX

 

 

S/E DATE

WITHHOLDING / SSN / EIN

 

 

COMPLETED DATE

EMPLOYEE’S NAME

 

 

LIABILITY

LIABILITY ESTABLISHED

 

 

ADOR 10196 (1/18)

JT-1/UC-001 (1/18)

Name (as shown on page 1)

FEIN or SSN (as shown on page 1)

SECTION B: Identification of Owners, Partners, Corporate Officers Members/Managing Members or Officials of this Employing Unit

If you need more space, attach Additional Owner, Partner, Corporate Officer(s) form available at www.azdor.gov. If the owner, partners, corporate officers or combination of partners or corporate officers, members and/or managing members own more than 50% of or control another business in Arizona, attach a list of the businesses, percentages owned and unemployment insurance account numbers or provide a Power of Attorney (Form 285) which must be filled out and signed by an authorized corporate officer.

 

*Social Security No.

 

*Title

1

 

 

 

Owner

*Street Address

 

 

*ZIP Code

 

*County

 

 

 

 

*Social Security No.

 

*Title

 

 

 

 

2

 

 

 

Owner

*Street Address

 

 

*ZIP Code

 

*County

 

 

 

 

*Social Security No.

 

*Title

 

 

 

 

3

 

 

 

Owner

*Street Address

 

 

*ZIP Code

 

*County

 

 

 

 

 

 

 

*Last Name

First Name

Middle Intl.

|

 

 

 

|

*City

 

 

*State

* % Owned

 

 

 

 

 

*Phone Number (with area code)

 

*Country

 

 

 

 

 

*Last Name

First Name

Middle Intl.

|

 

 

 

|

*City

 

 

*State

* % Owned

 

 

 

 

 

*Phone Number (with area code)

 

*Country

 

 

 

 

 

*Last Name

First Name

Middle Intl.

|

 

 

 

|

*City

 

 

*State

* % Owned

 

 

 

 

 

*Phone Number (with area code)

 

*Country

 

 

 

 

 

 

SECTION C: Transaction Privilege Tax (TPT)

1* Date Business Started in Arizona 2* Date Sales Began

3 What is your Estimated Tax Liability for your first twelve months of business?

 

M

 

M

 

D

 

D

 

Y

 

Y

 

Y

 

Y

M

 

M

 

D

 

D

 

Y

 

Y

 

Y

 

Y

 

 

 

 

 

 

 

 

 

 

 

 

4

Filing Frequency Monthly

Quarterly

 

Seasonal Annual

If seasonal filer, check the months for which you intend to do business:

 

JAN FEB MAR

APR MAY

JUN JUL

AUG

SEP OCT NOV DEC

5

Does your business sell tobacco products?

 

6

TPT Filing Method

 

7

Does your business sell new motor vehicle tires or vehicles?

 

Yes Retailer OR Distributor

 

 

 

 

 

 

 

Cash Receipts

 

 

Yes You will have to file Motor Vehicle Tire Fee form

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Accrual

 

 

available at www.azdor.gov

8* Tax Records Physical Location – number and street

 

 

 

 

 

 

City

State ZIP Code

 

(Do not use PO Box, PMB or route numbers)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

County

9* Name of Contact

|

|

Country

 

* Phone Number (with area code)

Extension

 

|

SECTION D: Transaction Privilege Tax (TPT) Physical Location

1* Business Name, “Doing Business As” or Trade Name at this Physical Location

2* Phone Number (with area code)

3* Physical Location of Business or Commercial/Residential Rental

City

State

ZIP Code

Number and street (Do not use PO Box, PMB or route numbers)

 

 

 

 

 

|

|

County/Region

Country

 

 

Residential Rental Only – Number of Units

Reporting City (if different than the physical location city)

4* Additional County/Region Indian Reservation/City: County/Region Indian Reservation and City Codes available at www.azdor.gov

County/

 

 

 

 

 

 

 

 

 

 

Region

 

 

 

 

 

City

 

 

 

 

Business Codes (Include all codes that apply):

See instructions. Complete list available at www.azdor.gov

State/

 

 

 

 

 

 

 

 

 

 

County

 

 

 

 

 

City

 

 

 

 

If you have more locations, attach Additional Business Locations form available at www.azdor.gov

ADOR 10196 (1/18)

ARIZONA JOINT TAX APPLICATION (JT-1)

Page 2 of 4

JT-1/UC-001 (1/18)

Name (as shown on page 1)

FEIN or SSN (as shown on page 1)

SECTION E: Withholding & Unemployment Tax Applicants

1* Regarding THIS application, Date Employees First Hired in Arizona

2

Are you liable for Federal Unemployment Tax?

 

M M

 

D D

 

Y Y Y Y

 

Yes First year of liability: Y

 

Y

 

Y

 

Y

 

 

 

3 Are individuals performing services that are excluded from withholding

4

Do you have an IRS ruling that grants an exclusion from

or unemployment tax?

 

Federal Unemployment Tax?

Yes Describe services:

 

Yes Attach a copy of the Ruling Letter.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5Do you have, or have you previously had, an Arizona unemployment tax number?

 

No

 

 

 

Unemployment Tax Number:

 

Yes Business Name:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6

First calendar quarter Arizona employees were/will be hired and paid

Hired Year

Hired Quarter

 

 

Paid Year

Paid Quarter

 

(indicate quarter as 1, 2, 3, 4):

Y Y Y Y

Q

 

Y Y Y Y

Q

 

 

 

 

7

When did/will you first pay a total of $1,500 or more gross wages in a calendar quarter?

 

 

 

Year

Quarter

 

(indicate quarter as 1, 2, 3, 4)

 

 

 

 

 

 

 

 

 

 

 

Y Y Y Y

Q

 

Exceptions: $20,000 gross cash wages Agricultural; $1,000 gross cash wages Domestic/Household; not applicable to 501(c)(3) Non-Profit.

 

8

When did/will you first reach the 20th week of employing 1 or more individuals for some portion of a day in

 

 

Year

Quarter

 

each of 20 different weeks in the same calendar year? (indicate quarter as 1, 2, 3, 4)

 

 

Y Y Y Y

Q

 

Exceptions: 10 or more individuals Agricultural; 4 or more individuals 501(c)(3) Non-Profit; not applicable to Domestic/Household.

 

 

 

 

 

 

 

 

 

 

 

SECTION F: Acquired Business Information

If you answered “Yes” to Section A, question 11, you must complete Section F.

1* Did you acquire or change all or part of an existing business?

2*

 

Date of Acquisition

3* EIN of Business Under Previous Owner

All

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Part

 

 

M

 

M

 

D

 

D

 

 

Y

 

 

Y

 

 

Y

 

 

Y

 

 

 

 

 

 

 

4* Previous Owner’s Telephone Number

5* Name of Business Under Previous Owner

6* Name of Previous Owner

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7* Did you change the legal form of all or part of the Arizona operations of

 

8*

 

 

 

Date of Change

9* EIN of Previous Legal Form

your existing business? (e.g., change from sole proprietor to corporation or etc.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

All

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Part

 

 

M

 

M

 

D

 

D

 

Y

 

Y

 

Y

 

Y

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION G: AZTaxes.gov Security Administrator

Visit www.AZTaxes.gov (the Arizona Department of Revenue’s online customer service center) to register for online services. The authorized individual will have full online access to transaction privilege, use, withholding and corporate tax account information and services. The authorized individual will be able to add or delete users and grant user privileges. Online services include viewing tax account information, filing tax returns, signing returns electronically with a Self-Select Personal Identification Number (PIN) and remitting tax payments.

SECTION H: Required Signatures

This application must be signed by either a sole owner, at least two partners, managing member or corporate officer legally responsible for the business, trustee or receiver or representative of an estate that has been listed in Section B.

1 Print or Type Name

2 Print or Type Name

Title

Title

Date

Date

Signature

Signature

This application must be completed, signed, and returned as provided by A.R.S. § 23-722.

Equal Opportunity Employer/Program

This application is available in alternative formats at Unemployment Insurance Tax Office.

PLEASE COMPLETE SECTION I: STATE/COUNTY & CITY LICENSE FEE WORKSHEET

TO CALCULATE AND REMIT TOTAL AMOUNT DUE WITH THIS APPLICATION.

ADOR 10196 (1/18)

ARIZONA JOINT TAX APPLICATION (JT-1)

Page 3 of 4

JT-1/UC-001 (1/18)

Name (as shown on page 1)

FEIN or SSN (as shown on page 1)

SECTION I: State/County & City License Fee Worksheet

ALL FEES ARE SUBJECT TO CHANGE. Check for updates at www.azdor.gov.

To calculate CITY FEE: Multiply No. of Locations by the License Fee and enter sum in License Subtotal.

 

 

 

No. of

License

License

 

 

 

 

 

 

No. of

License

 

License

 

 

No. of

License

License

City/Town

Code

Loc’s

Fee

Subtotal

City/Town

 

Code

Loc’s

Fee

 

Subtotal

City/Town

Code

Loc’s

Fee

Subtotal

Apache Junction

AJ

 

$2.00

 

Goodyear

 

 

 

GY

 

$5.00

 

 

Sahuarita

SA

 

$5.00

 

Avondale

AV

 

$0.00

 

Guadalupe

 

 

 

GU

 

$2.00

 

 

San Luis

SU

 

$2.00

 

Benson

BS

 

$5.00

 

Hayden

 

 

 

HY

 

$5.00

 

 

Scottsdale

SC

 

$50.00

 

Bisbee

BB

 

$1.00

 

Holbrook

 

 

 

HB

 

$1.00

 

 

Sedona

SE

 

$2.00

 

Buckeye

BE

 

$2.00

 

Huachuca City

 

HC

 

$2.00

 

 

Show Low

SL

 

$2.00

 

Bullhead City

BH

 

$2.00

 

Jerome

 

 

 

JO

 

$2.00

 

 

Sierra Vista

SR

 

$1.00

 

Camp Verde

CE

 

$2.00

 

Kearny

 

 

 

KN

 

$2.00

 

 

Snowflake

SN

 

$2.00

 

Carefree

CA

 

$10.00

 

Kingman

 

 

 

KM

 

$2.00

 

 

Somerton

SO

 

$2.00

 

Casa Grande

CG

 

$2.00

 

Lake Havasu

 

 

LH

 

$5.00

 

 

South Tucson

ST

 

$2.00

 

Cave Creek

CK

 

$20.00

 

Litchfield Park

 

LP

 

$2.00

 

 

Springerville

SV

 

$5.00

 

Chandler

CH

 

$2.00

 

Mammoth

 

 

 

MH

 

$2.00

 

 

St. Johns

SJ

 

$2.00

 

Chino Valley

CV

 

$2.00

 

Marana

 

 

 

MA

 

$5.00

 

 

Star Valley

SY

 

$2.00

 

Clarkdale

CD

 

$2.00

 

Maricopa

 

 

 

MP

 

$2.00

 

 

Superior

SI

 

$2.00

 

Clifton

CF

 

$2.00

 

Mesa

 

 

 

ME

 

$20.00

 

 

Surprise

SP

 

$10.00

 

Colorado City

CC

 

$2.00

 

Miami

 

 

 

MM

 

$2.00

 

 

Taylor

TL

 

$2.00

 

Coolidge

CL

 

$2.00

 

Nogales

 

 

 

NO

 

$0.00

 

 

Tempe

TE

 

$50.00

 

Cottonwood

CW

 

$2.00

 

Oro Valley

 

 

 

OR

 

$12.00

 

 

Thatcher

TC

 

$2.00

 

Dewey/Humboldt

DH

 

$2.00

 

Page

 

 

 

PG

 

$2.00

 

 

Tolleson

TN

 

$2.00

 

Douglas

DL

 

$5.00

 

Paradise Valley

PV

 

$2.00

 

 

Tombstone

TS

 

$1.00

 

Duncan

DC

 

$2.00

 

Parker

 

 

 

PK

 

$2.00

 

 

Tucson

TU

 

$20.00

 

Eagar

EG

 

$10.00

 

Patagonia

 

 

 

PA

 

$0.00

 

 

Tusayan

TY

 

$2.00

 

El Mirage

EM

 

$15.00

 

Payson

 

 

 

PS

 

$2.00

 

 

Wellton

WT

 

$2.00

 

Eloy

EL

 

$10.00

 

Peoria

 

 

 

PE

 

$50.00

 

 

Wickenburg

WB

 

$2.00

 

Flagstaff

FS

 

$46.00

 

Phoenix**

 

 

 

PX

 

$50.00

 

 

Willcox

WC

 

$1.00

 

Florence

FL

 

$2.00

 

Pima

 

 

 

PM

 

$2.00

 

 

Williams

WL

 

$2.00

 

Fountain Hills

FH

 

$2.00

 

Pinetop/Lakeside

PP

 

$2.00

 

 

Winkelman

WM

 

$2.00

 

Fredonia

FD

 

$10.00

 

Prescott

 

 

 

PR

 

$5.00

 

 

Winslow

WS

 

$10.00

 

Gila Bend

GI

 

$2.00

 

Prescott Valley

 

PL

 

$2.00

 

 

Youngtown

YT

 

$10.00

 

Gilbert

GB

 

$2.00

 

Quartzsite

 

 

 

QZ

 

$2.00

 

 

Yuma

YM

 

$2.00

 

Glendale

GE

 

$35.00

 

Queen Creek

 

 

QC

 

$2.00

 

 

 

 

 

 

 

Globe

GL

 

$2.00

 

Safford

 

 

 

SF

 

$2.00

 

 

 

 

 

 

 

Subtotal City License Fees

 

 

Subtotal City License Fees

 

 

 

Subtotal City License Fees

 

 

 

 

(column 1)

$

 

 

 

 

 

 

(column 2)

$

 

 

 

(column 3)

$

 

AA TOTAL City License Fee(s) (column 1 + 2 + 3)

 

 

 

 

 

 

 

 

 

 

$

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fee per

TOTAL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

No. of Loc’s

Location

BB TOTAL State License Fee(s): Calculate by multiplying number of business locations by $12.00

 

$12.00

$

 

 

Residential Rental License Fees - Only Chandler, Phoenix, and Scottsdale

 

 

 

 

 

 

Multiply the number of units per locations by $2.00 ($50.00 Annual Cap per license).

 

No. of Units

No. of Loc’s

City Fee

 

 

 

 

 

 

 

 

 

Residential Rental License-Chandler

 

 

 

$

 

 

ONLY CHANDLER, PHOENIX, and SCOTTSDALE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

should use this section.

 

 

 

 

Residential Rental License-Phoenix

 

 

 

$

 

 

DO NOT use the fee chart above to calculate license fees.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The amount for each city CANNOT EXCEED $50.00

 

Residential Rental License-Scottsdale

 

 

 

$

 

 

 

 

 

 

 

 

 

 

 

 

 

CC TOTAL City Residential Rental License Fees (Add Chandler, Phoenix, & Scottsdale)

.............................................................

 

 

 

$

 

DD TOTAL DUE (Add lines AA + BB + CC)

 

 

 

 

 

 

 

 

 

 

 

 

 

$

 

Make check payable to Arizona Department of Revenue.

Include FEIN or SSN on payment.

Do not send cash.

License will not be issued without full payment of fee(s).

**If your only business is under Class 213, Commercial Lease, there is no license fee due.

ADOR 10196 (1/18)

ARIZONA JOINT TAX APPLICATION (JT-1)

Page 4 of 4

ARIZONA DEPARTMENT OF REVENUE

GENERAL INSTRUCTIONS FOR ARIZONA JOINT TAX APPLICATION (JT-1)

Online Application

Go to www.AZTaxes.gov

Notice for Construction Contractors: Due to bonding requirements, construction contractors are not permitted to license for transaction privilege tax online. For more information, please contact us.

Mailing Address

Arizona Department of Revenue

PO Box 29032

Phoenix, AZ 85038-9032

Customer Service

Center Locations

8:00 a.m. - 5:00 p.m.

Monday through Friday

(except Arizona holidays)

Phoenix Office

1600 W Monroe

Phoenix, AZ 85007

Tucson Office

400 W Congress

Tucson, AZ 85701

7:00 a.m. - 6:00 p.m.

Monday through Thursday

8:00 a.m. - 12:00 p.m.

Friday

(except Arizona holidays)

Mesa Office

55 N Center

Mesa, AZ 85201

(This office does not handle billing or account disputes.)

Customer Service

Telephone Numbers

Licensing for TPT, Withholding or Use Tax

(Arizona Department of Revenue)

(602) 255-3381

Unemployment Tax

(Arizona Department of

Economic Security)

(602) 771-6602

E-mail: uitstatus@azdes.gov

The Arizona Joint Tax Application (JT-1) is used to apply for Transaction Privilege Tax, Use Tax, and Employer Withholding and Unemployment Insurance. The Application is called “Joint” because it is used by both the Department of Revenue and Economic Security.

USE THIS APPLICATION TO:

License New Business: If you are selling a product or engaging in a service subject to transaction privilege tax, you will most likely need to obtain the state transaction privilege tax license (TPT) license.

Change Ownership: If acquiring or succeeding to all or part of an existing business or changing the legal form of your business (sole proprietorship to corporation, etc.).

IMPORTANT: To avoid delays in processing of your application, we recommend you read these instructions and refer to them as needed to ensure you have accurately entered all the required information. This application must be completed, signed, and returned as provided by A.R.S. § 23-722.

Please read form instructions while completing the application. Additional information and forms are available at www.azdor.gov.

Required information is designated with an asterisk (*).

Please complete Section I: State/County & City License Fee Worksheet to calculate and remit Total Amount Due with this application.

Whencompletingthisform,pleaseprintortypeinblackink. Legible applications are required for accurate processing. The following numbered instructions correspond to the numbers on the Form JT-1.

If you need to update a license, add a business location, get a copy of your license, or make other changes: Complete a Business Account Update form and include a State fee of $12 per location and any applicable fees related to locations within the City/Town jurisdictions. Additional information and forms are available at www.azdor.gov.

ADOR 10196 (4/19)

Instructions Page 1

ARIZONA JOINT TAX APPLICATION (JT-1)

INSTRUCTIONS

Section A: BUSINESS INFORMATION

1.Provide your Federal Employer Identification No. (FEIN) or Social Security No. (SSN) if you are a sole proprietor without employees. Taxpayers are required to provide their taxpayer identification number (TIN) on all returns and documents. A TIN is defined as the federal employer identification number (EIN) or SSN, depending upon how income tax is reported. The EIN is required for all employers. A penalty of $5 will be assessed by the Department of Revenue for each document filed without a TIN.

2.License Type (Check all that apply):

Transaction Privilege Tax (TPT): Anyone engaged in a business taxable under the TPT statutes must apply for a TPT License before engaging in business. For TPT, you are required to obtain and display a separate license certificate for each business or rental location. This may be accomplished in one of the following ways:

Each location may be licensed as a separate business with a separate license number for purposes of reporting transaction privilege and use taxes individually. Therefore, a separate application is needed for each location.

Multiple locations may be licensed under a consolidated license number, provided the ownership is the same, to allow filing of a single tax return. If applying for a new license, list the various business locations as instructed below. If already licensed and you are adding locations, do not use this application to consolidate an existing license. Please submit a Business Account Update form, available at www.azdor.gov.

Withholding & Unemployment Taxes: Employers paying wages or salaries to employees for services performed in the State must apply for a Withholding number & Unemployment number.

Use Tax: Out-of-state vendors (that is, vendors with no Arizona location) making direct sales into Arizona must obtain a Use Tax Registration Certificate. In-state business not required to be licensed in Arizona for TPT purposes, making out-of state purchases for their own use (and not for resale) must also obtain the Use Tax registration.

TPT for cities only: This type of license is needed if your business activity is subject to city TPT which is collected by the state, but the activity is not taxed at the state level.

3.Type of Organization/Ownership: Check as applicable. A corporation must provide the state and date of incorporation.

4.Provide the Legal Business Name or owner or corporation as listed in its articles of incorporation, or individual and spouse, or partners, or organization owning or controlling the business.

5.Provide the MailingAddress (number and street) where all correspondence is to be sent. You may use your

home address, corporate headquarters, or accounting firm’s address, etc. If mailing address differs for licenses (for instance withholding and unemployment insurance), please send a cover letter with completed application to explain.

6.Provide the Business Phone Number including the area code.

7.Provide the Email Address for the business or contact person.

8.Provide the Business Fax Number including the area code.

9.Provide the Description of Business by describing the major taxable business activity, principle product you manufacture, commodity sold, or services performed. Your description of business is very important and MUST link to the appropriate NAICS Code and Business Code.

10.Provide all North American Industries Classification System (NAICS) Code(s) that apply. The NAICS is identified for your business, based on your major business activity, principle product you manufacture, commodity sold, or services performed. You must indicate at least one NAICS code. A current listing is available at www.azdor.gov.

11.If you acquired or changed the legal name of an existing business, you must complete Section F of this application. If you check NO, proceed to number 12.

12.If you are a construction contractor, read bonding requirements and submit the appropriate bonding paperwork with this application. If you check NO, proceed to number 13.

13.Provide the Withholding Physical Location of the business. This address cannot be a PO Box or Route Number.

Section B: IDENTIFICATION OF OWNERS, PARTNERS, CORPORATE OFFICERS,

MEMBERS/ MANAGING MEMBERS OR

OFFICIALS OF THIS EMPLOYING UNIT

Provide the full name, social security number and title of all Owners, Partners, Corporate Officers, Members/ Managing Members or Officials of the Employing Unit. If you need additional space, attach Additional Owners, Partners, Corporate Officer(s) Addendum available at www.azdor.gov. If the owner, partners, corporate officers or combination of partners or corporate officers, members and/ or managing members own more than 50% of, or control another business in Arizona, attach a list of the businesses, percentages owned and unemployment insurance account numbers or provide a General Disclosure/ Power of Attorney (Form 285) which must be filled out and signed by an authorized corporate officer.

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ARIZONA JOINT TAX APPLICATION (JT-1)

INSTRUCTIONS

Section C: TRANSACTION PRIVILEGE TAX (TPT)

1.Provide the Date Business Started in Arizona.

2.Provide the Date Sales Began in Arizona or estimate when you plan to begin selling in Arizona.

3.Tax Liability: Provide the amount of gross income you can reasonably expect to generate in your first twelve months of business. You will be set up for monthly filing unless your Estimated Tax Liability will result in a tax liability of less than $8,000, which will require you to file quarterly.

4.Based on your tax liability, provide your filing frequency. If your total estimated annual combined Arizona, county and municipal TPT liability is:

Less than $2,000, you may file and pay annually.

Between $2,000 and $8,000, you may file and pay quarterly.

Otherwise, your transaction privilege taxes are due

monthly.

If your business is Seasonal or you are a transient vendor, indicate the months in which you intend to do business in Arizona.

5.Indicate whether your business sells tobacco products. If you checked yes, check the box to indicate if you are a retailer or distributor of tobacco products.

6.TPT Filing Method: Check which filing method your business uses for determining tax liability. Cash basis requires the payment of tax based on sales receipts actually received during the period covered on the tax return. When filing under the accrual basis the tax is calculated on the sales billed rather than actual receipts.

7.If you sell new Motor Vehicle Tires or Vehicles, you must file the Motor Vehicle Waste Tire Fee form (TR-1) available at www.azdor.gov. Sellers of new motor vehicles and motor vehicle tires in the state, for on-road use, are required to report and pay a waste tire fee to the Department of Revenue.

8.through 9. Tax Records Physical Location indicate the physical address where your tax records are located. Include the contact person’s name and phone number.

Section D: TRANSACTION PRIVILEGE TAX (TPT)

PHYSICAL LOCATION

1.Provide the Business Name, “Doing Business As” (DBA). DBA is the name of a business other than the owner’s name or, in the case of a corporation, a name that is different from the legal or true corporate name. If it is the same as the Legal Business Name enter “same”.

2.Provide the Business Phone Number including the area code.

3.Provide the Physical Location of the business. This address cannot be a PO Box or Route Number. Provide:

County/Region

Residential Rentals ONLY - Number of Units

Reporting City, if different from the Physical Location city. For example, if the location for the listed address

is listed in an adjacent city, such as Scottsdale, but the location of the business is actually within the city of Phoenix. See “TPT Rate Look Up” on www.AZTaxes.gov .

4.Provide if your business is located on an Indian Reservation; provide the Additional County/Region Indian Reservation Code(s). A current listing is available at www.azdor.gov.

Provide the Business Code(s) including all State and City Business Code(s) that apply; based on your major business activity, principle product you manufacture, commodity sold, or services performed. You must indicate at least one business code. A current listing is available at www.azdor.gov.

If you have more locations, attach Additional Business Locations form available at www.azdor.gov.

Section E: WITHHOLDING & UNEMPLOYMENT TAX

APPLICANTS

1.Provide the Date Employees First Hired in Arizona.

2.If you are liable for Federal Unemployment Tax, check YES and enter the first year of liability.

3.If individuals in your business are performing services that are excluded from withholding or unemployment tax, check YES and describe the services these individuals are performing.

4.If your business has an IRS ruling that grants an exclusion from Federal Unemployment Tax, check YES and you must attach a copy of the Ruling Letter to this application.

5.If you have, or previously had an Arizona unemployment tax number, check YES and provider the business name you used and the unemployment number.

6.Provide the first calendar quarter Arizona employees were or will be hired and paid.

7.When do you anticipate or did you first pay a total of $1,500 or more in gross wages in a calendar quarter? Indicate the year and quarter in which this occurred or will occur.

8.When do you anticipate or did you first reach the 20th week of employing 1 or more individuals for a full or partial day within the same calendar year? Indicate the year and quarter in which this occurred or will occur.

Section F: ACQUIRED BUSINESS INFORMATION

1.Did you acquire or change all or part of an existing business? If part, to obtain an unemployment tax rate based on the business’s previous account, you must request it no later than 180 days after the date of acquisition or legal form of business change; contact the Unemployment Tax Office Experience Rating Unit for an Application & Agreement for Severable Portion Experience Rating Transfer (form UC-247; printable version available online at www.azui.com).

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ARIZONA JOINT TAX APPLICATION (JT-1)

INSTRUCTIONS

2.Provide the date you acquired the previous owner’s business or changed the legal form of your existing business (sole proprietor to corporate, etc.).

3.through 6. Complete as indicated if you know the previous owner’s information.

7.through 9. If you merely changed the legal form of your existing business, indicate whether or not you changed all or part of the business, the date of change and EIN of previous Legal Form of Business.

Section G: AZTAXES.GOV SECURITYADMINISTRATOR

Visit www.AZTaxes.gov (the Arizona Department of Revenue’s online customer service center) to register for online services. The authorized individual will have full online access to transaction privilege, use, withholding and corporate tax account information and services. The authorized individual will be able to add or delete users and grant user privileges. Online services include viewing tax account information, filing tax returns, signing returns electronically with a Self-Select Personal Identification Number (PIN) and remitting tax payments.

Section H: REQUIRED SIGNATURES

This application must be signed only by either a sole owner, at least two partners, managing member or corporate officer legally responsible for the business. This application CANNOT be signed by agents or representatives.

Section I: STATE/COUNTY & CITY LICENSE FEE

WORKSHEET

There are no fees for Withholding/Unemployment Insurance, or Use Tax registrations. State license fees are calculated per business location. To calculate the city license fees, use the listing of cities on page 4, Section I of this application. City fees are subject to change. Check for updates at www.azdor.gov.

AA: TOTAL City License Fees – To calculate the city fees, multiply No. of Locations in the city by the license fee and enter sum in Subtotal City License Fees. Then calculate and enter the sum of columns 1 + 2 + 3. If you have a location in Phoenix and the business is only under Class 213, Commercial Lease, there is no license fee due.

BB: TOTAL State License Fees – To calculate the state fees, multiply the No. of locations in the state by $12.

CC: TOTAL City Residential Rental License Fee –

USE THIS SECTION FOR CHANDLER, PHOENIX AND SCOTTSDALE ONLY. These cities WILL NOT use the larger fee chart. To calculate Residential Rental license fee, multiple the No. of units by the No. of locations by $2.00 ($50.00 Annual Cap per license). The amount for each city CANNOT EXCEED $50.00.

DD: TOTAL DUE – Add lines AA + BB + CC.

Please send your payment for this amount. Failure to include your payment with this application will result in a delay in processing your license. Licenses are not issued until all fees have been paid.

Make checks payable to the Arizona Department of Revenue. Be sure to return all pages of the application with your payment. Retain a copy of the application for your records.

DO NOT SEND CASH

Include your EIN or SSN on payment

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Instructions Page 4

ARIZONA JOINT TAX APPLICATION (JT-1)INSTRUCTIONS

State/County Business Codes

Codes

Taxable Activities

Codes

Taxable Activities

Codes

Taxable Activities

002

Mining - Nonmetal

014

Personal Property Rental

051

Jet Fuel Use Tax

004

Utilities

015

Contracting - Prime

053/055

Rental Car Surcharge

005

Communications

017

Retail

129

Use Tax Direct Payments

006

Transporting

019

Severance -Metalliferous Mining

153

Rental Car Surcharge - Stadium

007

Private (Rail) Car

023

Recreational Vehicle Surcharge

315

MRRA Amount

008

Pipeline

025

Transient Lodging

911

911 Telecommunications

009

Publication

029

Use Tax Purchases

912

E911 Prepaid Wireless

010

Job Printing

030

Use Tax from Inventory

 

 

011

Restaurants and Bars

033

Telecommunications Devices

 

 

012

Amusement

041

Municipal Water

 

 

013

Commercial Lease

049

Jet Fuel Tax

 

 

City Business Codes

Codes

Taxable Activities

Codes

Taxable Activities

Codes

Taxable Activities

004

Utilities

020

Timbering & Other Extraction

116

Feed Wholesale

005

Communications

027

Manufactured Buildings

144

Hotel/Motel (additional tax)

 

 

 

 

 

Commercial Rental, Licensing

006

Transporting

029

Use Tax

213

for Use

 

 

 

 

 

Rental, Leasing and Licensing for

009

Publication

030

Use Tax from Inventory

214

Use of Tangible Personal Property

010

Job Printing

037

Contracting - Owner Builder

244

Lodging-Extended Stay

 

 

 

 

 

Commercial Lease (additional

011

Restaurants and Bars

040

Rental Occupancy

313

tax)

012

Amusement

044

Hotels

315

MRRA Amount

015

Contracting - Prime

045

Rental Residential

 

 

016

Contracting Spec Builder

049

Jet Fuel Tax

 

 

017

Retail

051

Jet Fuel Use

 

 

 

 

 

Retail Sales Food for Home

 

 

018

Advertising

062

Consumption

 

 

 

Severance - Metalliferous

 

 

 

 

019

Mining

111

Additional Restaurants & Bars

 

 

ADOR 10196 (4/19)

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