Extracted from PDF file 2023-arizona-form-jt-1.pdf, last modified November 2003Joint Tax Application for a TPT License
JT-1/UC-001 (12/17) ARIZONA JOINT TAX APPLICATION (JT-1) IMPORTANT! Incomplete applications WILL NOT BE PROCESSED. • Please read form instructions while completing the application. Additional information and forms available at www.azdor.gov License and Registration ARIZONA DEPARTMENT OF REVENUE PO BOX 29032 Phoenix, AZ 85038-9032 You can register, file • Required information is designated with an asterisk (*). • Return completed application AND applicable license fee(s) to and pay for this application online at www.AZTaxes.gov. It is fast and secure. address shown at left. • For licensing questions regarding transaction privilege tax, call Customer Care and Outreach: (602) 255-3381 SECTION A: Business Information 1* Federal Employer Identification Number 2* License Type – Check all that apply: or Social Security Number, required if sole proprietor Transaction Privilege Tax (TPT) Withholding/Unemployment Tax (if hiring employees) with no employees Use Tax 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 Corporation State of Inc. Date of Inc. MM D D Y Y Y Y 4* Legal Business Name Subchapter S Corporation Association Partnership Limited Liability Company Government Joint Venture Estate Receivership Trust Limited Liability Partnership 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? No Yes You must complete Section F. 12* Are you a construction contractor? 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 Number and street (Do not use PO Box, PMB or route numbers) County/Region City State ZIP Code | Country | | Continued on page 2 ACCOUNT NUMBER FOR AGENCY USE ONLY DLN New START TRANSACTION PRIVILEGE TAX Change S/E DATE WITHHOLDING / SSN / EIN Revise COMPLETED DATE EMPLOYEE’S NAME LIABILITY LIABILITY ESTABLISHED Reopen ADOR 10196 (3/22) CASHIER’S STAMP ONLY. DO NOT MARK IN THIS AREA. JT-1/UC-001 (12/17) 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. Owner 3 Owner 2 Owner 1 *Social Security No. *Last Name *Title *Street Address *ZIP Code *County *Phone Number (with area code) *Country *Social Security No. *Title *Last Name *Street Address *County *Phone Number (with area code) *Country *Social Security No. *Title *Last Name *Street Address *County MM D D Y Y Y Y First Name *Phone Number (with area code) *Country 3 What is your Estimated Tax Liability for your first twelve months of business? MM D D Y Y Y Y Monthly Quarterly Seasonal Annual If seasonal filer, check the months for which you intend to do business: FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Does your business sell tobacco products? Yes Retailer OR Distributor 6 TPT Filing Method 7 Cash Receipts Accrual Does your business sell new motor vehicle tires or vehicles? Yes You will have to file Motor Vehicle Tire Fee form available at www.azdor.gov 8* Tax Records Physical Location – number and street City County Country 9* Name of Contact * Phone Number (with area code) Middle Intl. Filing Frequency JAN Middle Intl. | | *City *State * % Owned 1* Date Business Started in Arizona 2* Date Sales Began 5 First Name *ZIP Code *ZIP Code Middle Intl. | | *City *State * % Owned SECTION C: Transaction Privilege Tax (TPT) 4 First Name | | *City *State * % Owned (Do not use PO Box, PMB or route numbers) State ZIP 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 County/Region Country Residential Rental Only – Number of Units Reporting City (if different than the physical location city) Number and street (Do not use PO Box, PMB or route numbers) State ZIP Code | | 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): State/ County See instructions. Complete list available at www.azdor.gov City If you have more locations, attach Additional Business Locations form available at www.azdor.gov ADOR 10196 (3/22) ARIZONA JOINT TAX APPLICATION (JT-1) Page 2 of 4 JT-1/UC-001 (12/17) 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 3 5 6 7 2 MM D D Y Y Y Y Are individuals performing services that are excluded from withholding or unemployment tax? Yes Describe services: 4 Are you liable for Federal Unemployment Tax? Yes First year of liability: Y Y Y Y Do you have an IRS ruling that grants an exclusion from Federal Unemployment Tax? Yes Attach a copy of the Ruling Letter. Do you have, or have you previously had, an Arizona unemployment tax number? No Yes Business Name: Unemployment Tax Number: First calendar quarter Arizona employees were/will be hired and paid (indicate quarter as 1, 2, 3, 4): Hired Year Hired Quarter Paid Year Y Y Y Y Q Y Y Y Y When did/will you first pay a total of $1,500 or more gross wages in a calendar quarter? (indicate quarter as 1, 2, 3, 4) 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 each of 20 different weeks in the same calendar year? (indicate quarter as 1, 2, 3, 4) 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? All Part 4* Previous Owner’s Telephone Number 2* Date of Acquisition MM D D Y Y Y Y 5* Name of Business Under Previous Owner 7* Did you change the legal form of all or part of the Arizona operations of 8* Date of Change your existing business? (e.g., change from sole proprietor to corporation or etc.) All Part Paid Quarter Year Y Y Y Y Q Quarter Q Year Quarter Y Y Y Y Q 3* EIN of Business Under Previous Owner 6* Name of Previous Owner 9* EIN of Previous Legal Form MM 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 (3/22) ARIZONA JOINT TAX APPLICATION (JT-1) Print Reset form Page 3 of 4 JT-1/UC-001 (12/17) 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 City/Town Code Loc’s Fee Subtotal City/Town Code Loc’s Fee Subtotal City/Town Code Loc’s Apache Junction AJ $2.00 Goodyear GY $5.00 Sahuarita SA Avondale AV $0.00 Guadalupe GU $2.00 San Luis SU Benson BS $5.00 Hayden HY $5.00 Scottsdale SC Bisbee BB $1.00 Holbrook HB $1.00 Sedona SE Buckeye BE $2.00 Huachuca City HC $2.00 Show Low SL Bullhead City BH $2.00 Jerome JO $2.00 Sierra Vista SR Camp Verde CE $2.00 Kearny KN $2.00 Snowflake SN Carefree CA $10.00 Kingman KM $2.00 Somerton SO Casa Grande CG $2.00 Lake Havasu LH $5.00 South Tucson ST Cave Creek CK $20.00 Litchfield Park LP $2.00 Springerville SV Chandler CH $2.00 Mammoth MH $2.00 St. Johns SJ Chino Valley CV $2.00 Marana MA $5.00 Star Valley SY Clarkdale CD $2.00 Maricopa MP $2.00 Superior SI Clifton CF $2.00 Mesa ME $20.00 Surprise SP Colorado City CC $2.00 Miami MM $2.00 Taylor TL Coolidge CL $2.00 Nogales NO $0.00 Tempe TE Cottonwood CW $2.00 Oro Valley OR $12.00 Thatcher TC Dewey/Humboldt DH $2.00 Page PG $2.00 Tolleson TN Douglas DL $5.00 Paradise Valley PV $2.00 Tombstone TS Duncan DC $2.00 Parker PK $2.00 Tucson TU Eagar EG $10.00 Patagonia PA $0.00 Tusayan TY El Mirage EM $15.00 Payson PS $2.00 Wellton WT Eloy EL $10.00 Peoria PE $50.00 Wickenburg WB Flagstaff FS $20.00 Phoenix** PX $50.00 Willcox WC Florence FL $2.00 Pima PM $2.00 Williams WL Fountain Hills FH $2.00 Pinetop/Lakeside PP $2.00 Winkelman WM Fredonia FD $10.00 Prescott PR $5.00 Winslow WS Gila Bend GI $2.00 Prescott Valley PL $2.00 Youngtown YT Gilbert GB $2.00 Quartzsite QZ $2.00 Yuma YM 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). No. of Loc’s BB TOTAL State License Fee(s): Calculate by multiplying number of business locations by $12.00 Fee per Location License License Fee Subtotal $5.00 $2.00 $50.00 $2.00 $2.00 $1.00 $2.00 $2.00 $2.00 $5.00 $2.00 $2.00 $2.00 $10.00 $2.00 $50.00 $2.00 $2.00 $1.00 $20.00 $2.00 $2.00 $2.00 $1.00 $2.00 $2.00 $10.00 $10.00 $2.00 $ $ TOTAL $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). ONLY CHANDLER, PHOENIX, and SCOTTSDALE should use this section. DO NOT use the fee chart above to calculate license fees. The amount for each city CANNOT EXCEED $50.00 City Fee No. of Units No. of Loc’s Residential Rental License-Chandler $ Residential Rental License-Phoenix $ 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 • Do not send cash. Revenue. • License will not be issued without full payment of • Include FEIN or SSN on payment. fee(s). **If your only business is under Class 213, Commercial Lease, there is no license fee due. ADOR 10196 (3/22) ARIZONA JOINT TAX APPLICATION (JT-1) Print Reset form 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: [email protected] ADOR 10196 (3/22) 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. When completing this form, please print or type in black ink. 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. Instructions Page 1 ARIZONA JOINT TAX APPLICATION (JT-1) 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. INSTRUCTIONS 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. 5. Provide the Mailing Address (number and street) where all correspondence is to be sent. You may use your ADOR 10196 (3/22) Instructions Page 2 ARIZONA JOINT TAX APPLICATION (JT-1) 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. INSTRUCTIONS 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. 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. 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. 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. 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. Section D: TRANSACTION PRIVILEGE TAX (TPT) PHYSICAL LOCATION 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. 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 ADOR 10196 (3/22) 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). Instructions Page 3 ARIZONA JOINT TAX APPLICATION (JT-1) 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 INSTRUCTIONS 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 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. ADOR 10196 (3/22) Instructions Page 4 ARIZONA JOINT TAX APPLICATION (JT-1) State/County Business Codes Codes Taxable Activities Codes INSTRUCTIONS Taxable Activities Codes 002 Mining - Nonmetal 014 Personal Property Rental 004 Utilities 015 Contracting - Prime 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 051 Taxable Activities 053/055 Codes Jet Fuel Use Tax Rental Car Surcharge Taxable Activities 004 Utilities 020 Timbering & Other Extraction 116 Feed Wholesale 005 Communications 027 Manufactured Buildings 144 006 Transporting 029 Use Tax 213 009 Publication 030 Use Tax from Inventory 214 Hotel/Motel (additional tax) Commercial Rental, Licensing for Use Rental, Leasing and Licensing for Use of Tangible Personal Property 010 Job Printing 037 Contracting - Owner Builder 244 011 Restaurants and Bars 040 Rental Occupancy 313 Lodging-Extended Stay Commercial Lease (additional tax) 012 Amusement 044 Hotels 315 MRRA Amount 015 Contracting - Prime 045 Rental Residential 016 Contracting Spec Builder 049 Jet Fuel Tax 017 Retail 051 018 Advertising Severance - Metalliferous Mining 062 Jet Fuel Use Retail Sales Food for Home Consumption 111 Additional Restaurants & Bars 019 ADOR 10196 (3/22)
Arizona Form JT-1
This form 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 Arizona Department of Revenue and Economic Security.
We last updated the Joint Tax Application for a TPT License in February 2024, so this is the latest version of Form JT-1 , fully updated for tax year 2023. You can download or print current or past-year PDFs of Form JT-1 directly from TaxFormFinder. You can print other Arizona tax forms here.
TaxFormFinder has an additional 95 Arizona income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 60-0081 | Border States Uniform Sale for Resale Certificate |
| Form TPT-EZ | Transaction Privilege, Use and Severance Tax Return Tax Return |
| Form 5000A | Arizona Resale Exemption Certificate (TPT) |
| Form JT-1 | Joint Tax Application for a TPT License |
| Form 5011 | Affidavit of Nonresidency by a Resident of Another U.S. State Purchase of Motor Vehicle in Arizona |
View all 96 Arizona Income Tax Forms
Arizona usually releases forms for the current tax year between January and April. We last updated Arizona Form JT-1 from the Department of Revenue in February 2024.
About the Sales Tax
Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.
We have a total of three past-year versions of Form JT-1 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Arizona Form JT-1
Arizona Form JT-1
Arizona Form JT-1
While we do our best to keep our list of Arizona Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.
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