The Arizona Joint Tax Application is a form required by the Arizona Department of Revenue and the Department of Economic Security for businesses operating within the state. This application is essential for obtaining necessary licenses related to transaction privilege tax, withholding tax, and unemployment tax. Completing this form accurately ensures compliance with state regulations and facilitates the proper processing of your business's tax obligations.
To fill out the Arizona Joint Tax Application, please click the button below.
The Arizona Joint Tax Application form serves as a crucial document for businesses operating within the state, facilitating the necessary licensing and tax registration processes. This form is essential for obtaining various licenses, including the Transaction Privilege Tax (TPT) license, which is required for businesses engaging in taxable activities. Additionally, it addresses withholding and unemployment taxes for employers who hire employees. The application requires detailed information about the business, including its legal name, ownership structure, and primary location. Applicants must also provide a description of the business activities, the dates of operation, and employee information. Moreover, the form incorporates sections for identifying owners and partners, as well as any previous owners if the business is being acquired. It is important to note that each section must be completed thoroughly to avoid delays in processing. Furthermore, the application outlines the fees associated with the TPT license, emphasizing the importance of accurate calculations for state and city fees. By ensuring all required information is submitted, businesses can navigate the complexities of tax compliance and licensing with greater ease.
ARIZONA JOINT TAX APPLICATION
DEPT. OF REVENUE
DEPT. OF ECONOMIC SECURITY
PO BOX
29069
PO BOX 6028
PHOENIX AZ
85038-9069
PHOENIX AZ 85005-6028
IMPORTANT: See attached instructions before completing this application. You must complete each section below or your application will be returned. For licensing questions on Transaction Privilege, Withholding or Use call (602) 542-4576 or 1-800-634-6494. For questions on Unemployment Insurance call (602) 255-4807. Please return completed application to: Department of Revenue, PO Box 29069, Phoenix AZ 85038-9069.
I. LICENSE TYPE
Transaction Privilege Tax ( TPT )
Withholding/Unemployment Tax (if hiring employees)
Use Tax
TPT For Cities ONLY
II. TYPE OF OWNERSHIP OR EMPLOYING UNIT
Individual
Association
Partnership
Trust
Limited Liability Company
Other (Please Explain)
Corporation State of Inc._______ Date of Inc.____________
Sub Chapter S
* Tax exempt organizations must attach a copy of the Internal Revenue Service letter of determination.
III. BUSINESS INFORMATION
LEGAL BUSINESS NAME/OWNER-EMPLOYING UNIT
BUSINESS OR DBA NAME
MAILING ADDRESS (Street, Route No., or P.O. Box)
IN CARE OF
CITY
STATE
ZIP CODE
BUSINESS PHONE (Include Area Code)
PRIMARY LOCATION OF BUSINESS (Must be Physical Address) STREET, CITY, STATE, ZIP CODE
ARIZONA COUNTY
For additional locations, complete supplement form on reverse of instructions.
DESCRIPTION OF BUSINESS (INCLUDE TYPE OF MERCHANDISE SOLD OR TAXABLE ACTIVITY OR TYPE OF EMPLOYMENT)
DATE BUSINESS STARTED IN ARIZONA
DATE SALES BEGAN
DATE EMPLOYEES FIRST HIRED
AVERAGE NO. OF EMPLOYEES
TPT FILING METHOD:
CASH RECEIPTS
ACCRUAL
DO YOU SELL NEW MOTOR VEHICLE TIRES OR VEHICLES? IF YES, CHECK HERE
ARE YOU LIABLE FOR FEDERAL UNEMPLOYMENT TAX
FEDERAL EMPLOYER IDENTIFICATION NUMBER (FOR EMPLOYERS AND
CORPORATIONS)
Yes
No
IV. IDENTIFICATION OF OWNER (AND SPOUSE IF MARRIED) PARTNERS, CORPORATE OFFICERS, OR OFFICIALS OF THIS EMPLOYING UNIT
The authority for mandatory requirement for Social Security Numbers is provided in A.A.C. R6-3-1703. If the owner, partners, corporate officers or combination of partners or corporate officers own or control more than 50% of another business in Arizona, attach a list of the businesses, percentages owned and unemployment insurance account numbers.
NAME
SOC. SEC. NO.
TITLE
% OWNED
COMPLETE RESIDENCE ADDRESS
PHONE NUMBER
(Area Code)
Do you have or have you previously had an Arizona State Tax Number? Yes
If yes, fill in below and check here if you want to cancel the existing number
ENTER BUSINESS NAME
UNEMPLOYMENT NO.
WITHHOLDING NO.
TPT NO.
V. LOCATION OF TAX RECORDS (by whom and where your records are kept)
NAME OF COMPANY OR PERSON TO CONTACT
PHONE NUMBER (Include Area Code)
STREET NO., STREET NAME (Not P.O. Box or Route No.) CITY, STATE, ZIP CODE
THIS APPLICATION MUST BE COMPLETED, SIGNED, AND RETURNED AS PROVIDED BY ARS § 23-722.
ADOR 50-4002 (4/96) UC-001
DES
THIS BOX FOR AGENCY USE ONLY
DOR
NEW
CHANGE
REVISE
REOPEN
SIC __________
ACCT NO ______________ CTY CD __________ LIAB __________ TLAPSE________
START ___________________________ LIAB EST _______________________________
REPORTS
S/E DATE
KP
TPT _______________________________________________________________
W H _______________________________________________________________
CITIES ____________ ___________ ___________ ___________ ___________
VI. PREVIOUS OWNERS (complete if you are acquiring an existing business)
Did you acquire all or part of an existing business? No
If yes, indicate date ________________________________ and whether you acquired:
ALL business operations and locations in Arizona.
You will receive the unemployment tax rate of the business you acquired.
PART of the business.To apply for a portion of the prior owner's unemployment tax rate call to obtain form UC-247, and file within 180 days of acquisition.
NAME OF PREVIOUS OWNER
PREVIOUS OWNER'S PRESENT ADDRESS
PREVIOUS OWNER'S CURRENT PHONE NO.
VII. EMPLOYMENT INFORMATION (complete only if applying for withholding/unemployment tax license)
Record of Arizona wages paid by calendar quarters for current and preceding calendar years.
YEAR
19
1ST QUARTER
2ND QUARTER
3RD QUARTER
4TH QUARTER
Weekly record of number of persons performing services in Arizona for current & preceding calendar year.
JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
JULY
AUGUST
SEPTEMBER
OCTOBER
NOVEMBER
DECEMBER
VIII. ARE INDIVIDUALS PERFORMING SERVICES THAT ARE EXCLUDED FROM WITHHOLDING OR UNEMPLOYMENT TAX?
If yes, explain:
IX. FEES FOR TRANSACTION PRIVILEGE TAX (no fee for withholding, use or unemployment)
State Fees (# loc. x $12.00):
City Fees (Total from Table):
Total Fees:
X. SIGNATURE(S) required
This application must be signed by either a sole owner, two partners, two corporate officers, the trustee, receiver or personal representative of an estate.
UNDER PENALTY OF PERJURY I (WE) DECLARE THAT THE INFORMATION ON THIS DOCUMENT IS TRUE AND CORRECT.
TYPE OR PRINT NAME
SIGNATURE
DATE
XI. VOLUNTARY ELECTION OF UNEMPLOYMENT TAX COVERAGE
The undersigned, on behalf of the employing unit, voluntarily elects beginning January 1 of the current calendar year or the date employment started if later, and continuing for not less than two full calendar years to:
A. Become an employer subject to Title 23, Chapter 4, Arizona Revised Statutes, to the same extent as all other employers and extend unemployment tax coverage to my employees although not mandatory.
B. Extend coverage to all employees performing services excluded from coverage as shown in Section IX above.
SIGNATURE/TITLE
ADOR 50-4002 (4/96)
UC - 001
AGENCY USE ONLY
APPROVED/DATE
INSTRUCTIONS FOR JOINT TAX APPLICATION
IMPORTANT: You must complete each of the following sections or your application will be returned
USE THIS APPLICATION TO:
·License New Business: A new business with no previous owners.
·Change Ownership: If purchasing an existing business or changing business entity (sole owner to corporation, etc.).
If you need to update a license, add a business location, or make other
changes: Request an update card or provide a written notification of the change (a form is not necessary). Please include fees of $12 per location plus applicable city fee(s).
I.LICENSE TYPE
Transaction Privilege Tax (TPT): Anyone involved in an activity taxable under the TPT statutes must apply for a TPT License before engaging in business.
·For TPT, you are required to obtain a separate license 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 purpose of reporting sales 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. Request on update form.
Please Note: Applicants in the construction contracting business may be required to submit bonds for TPT tax before a transaction privilege license is issued. The amount of bond required is based on the type of construction performed. Please see the Department of Revenue Taxpayer Bonds brochure for more information.
In addition, bonds are required for new license holders for construction contracts over $50,000, before building permits can be issued. TPT license holders who are delinquent in payment of tax or returns are also subject to bonding.
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 vendors making out-of-state purchases for their own use (and not for resale) must also obtain the Use Tax Registration Certificate.
TPT for cities only: This type of license is needed if your business activity is subject to city TPT that is collected by the state, but the activity is not taxed at the state level.
Many of the larger cities in Arizona administer and collect their own privilege taxes. Please contact those cities directly to
obtain information about licensing requirements.
II.TYPE OF OWNERSHIP OR EMPLOYMENT UNIT
Check as applicable. Corporation must provide the state and date of incorporation.
III.BUSINESS INFORMATION
·Enter the Legal Business Name of the Owner or Employing Unit (Name of corporation as listed in its articles of incorporation, or individual & spouse, or partners, or organization owning or controlling the business).
·Enter the name of the Business/DBA (doing business as) name, if same as above, enter "same."
·Enter mailing address where all correspondence is to be sent. You may use
your home address, corporate headquarters, or accounting firm's address, etc. If mailing addresses differ for licenses (for instance withholding and unemployment insurance), please use cover letter to explain.
·If you wish correspondence to be sent to a name other than the owner, enter the name of the department or accountancy firm in the "In care of" box to ensure delivery by the postal service.
·Enter the street address for the primary location(s) of the business. For additional
business location(s) complete the supplemental form on the reverse side of the instructions.
·Describe the major business activity:
principal product you manufacture, commodity sold, or services performed. Your description of the business is very important because it determines your transaction privilege tax rate and provides a basis for state economic forecasting.
·Enter the date the business started in Arizona.
·Enter the date sales began in Arizona.
·Enter the date employees were first hired in Arizona and the average number of employees.
·Cash/Accrual Methods: Cash method requires the payment of tax based on sales receipts actually received during the period covered on the tax return. When filing under the accrual method, the tax is calculated on the sales billed rather than receipts.
·Sellers of new motor vehicles and motor vehicle tires in the state, for on-road use, are required to report and pay waste tire fees to the Department of Revenue. By checking the box, you will be sent form TR-1 on a quarterly basis.
·Indicate whether you are liable for FUTA
and enter your Federal Employer Identification number.
·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 social security number (SSN) depending upon how income tax is reported. Employers must provide their federal EIN. A penalty of $5 will be assessed for each document filed without a TIN.
IV. IDENTIFICATION OF OWNER(S)
Enter as many as applicable; attach a separate sheet if additional space is needed.
V.LOCATION OF TAX RECORDS
Complete as indicated.
VI. PREVIOUS OWNERS
Complete this section if you acquired an existing business.
VII. EMPLOYMENT INFORMATION
Enter total gross wages paid for each quarter the business has operated. Enter the number of persons performing services each week the business operated.
VIII. COMPLETE AS APPLICABLE
IX. FEES
There are no fees for Withholding, Unemployment, or Use Tax registrations. To calculate the fees for TPT ($12) licenses, calculate the State fees by multiplying the number of locations in the state by $12. To calculate the city(ies) fee, use the table on the reverse of instructions. First, indicate the number of businesses or physical locations for each of the cities for which the Department of Revenue licenses and collects. Then multiply by the city fee for each city in which you will do business. Add the columns to determine the total city fees. Fill in the totals for state fees and city fees on the application form and total to determine the amount due. Make checks payable to the Arizona Department of
Revenue. Be sure to return the instruction/fees sheet with your application.
To obtain licensing for cities not listed on the form, please contact the city directly.
X.SIGNATURES
The application must be signed only by individuals legally responsible for the business, not agents or representatives.
XI. VOLUNTARY ELECTION OF UN- EMPLOYMENT TAX COVERAGE
Complete and sign this portion of the application ONLY if you wish to provide unemployment coverage to your employees, and you believe you are not REQUIRED to provide coverage. Refer to "A Guide to Arizona Employment Tax Requirements" or "Employers' Handbook" for requirements.
ADOR 50-4002 (4/96) UC - 001
CITIES OR TOWNS LICENSED BY THE STATE
C
F
TOTAL
O
CITY/TOWN
E
FEES
D
APACHE JUNCTION
AJ
2.00
GLOBE
GL
SAFFORD
SF
BENSON
BS
5.00
GOODYEAR
GY
SAHUARITA
SA
BISBEE
BB
1.00
GUADALUPE
GU
SAN LUIS
SU
BUCKEYE
BE
HAYDEN
HY
SEDONA
SE
BULLHEAD CITY
BH
HOLBROOK
HB
SHOW LOW
SL
CAMP VERDE
CE
HUACHUCA CITY
HC
SIERRA VISTA
SR
CAREFREE
CA
10.00
JEROME
JO
SNOWFLAKE
SN
CASA GRANDE
CG
KEARNY
KN
SOMERTON
SO
CAVE CREEK
CK
20.00
KINGMAN
KM
SOUTH TUCSON
ST
CHINO VALLEY
CV
LAKE HAVASU
LH
SPRINGERVILLE
SV
CLARKDALE
CD
LITCHFIELD PARK
LP
ST. JOHNS
SJ
CLIFTON
CF
MAMMOTH
MH
SUPERIOR
SI
COLORADO CITY
CC
MARANA
MA
SURPRISE
SP
COOLIDGE
CL
MIAMI
MM
TAYLOR
TL
COTTONWOOD
CW
ORO VALLEY
OR
12.00
THATCHER
TC
DOUGLAS
DL
PAGE
PG
TOLLESON
TN
DUNCAN
DC
PARADISE VALLEY
PV
TOMBSTONE
TS
EAGAR
EG
PARKER
PK
WELLTON
WT
EL MIRAGE
EM
PAYSON
PS
WICKENBURG
WB
ELOY
EL
PIMA
PM
WILLCOX
WC
FLORENCE
FL
PINETOP/LAKESIDE
PP
WILLIAMS
WL
FOUNTAIN HILLS
FH
PRESCOTT VALLEY
PL
WINKELMAN
WM
FREDONIA
FD
QUARTZSITE
QZ
WINSLOW
WS
GILA BEND
GI
QUEEN CREEK
QC
YOUNGTOWN
YT
GILBERT
GB
YUMA
YM
FOR CITIES NOT LISTED, PLEASE CONTACT THE CITY DIRECTLY
PLEASE NOTE:
City fees are subject to change occasionally.
You will be billed for the difference.
Total of City Fees: State Fees $12.00 x No. Loc.:
TOTAL FEES:
FOR ADDITIONAL LOCATIONS, COMPLETE THE FOLLOWING:
Name Doing Business As at this Location
Physical Location (not P.O. Box or Rte. No.)
Telephone No.
City
County
State
ZIP Code
Avg. No. of Employees
If more space is needed, please attach additional sheet.
Completing the Arizona Joint Tax Application form requires careful attention to detail. Ensure all sections are filled out accurately to avoid delays in processing. Follow the steps below to complete the application effectively.
After completing the form, return it to the Department of Revenue at the specified address. Ensure all required documents are attached, and keep a copy for your records. This application is crucial for establishing your business's tax obligations in Arizona.
The Arizona Joint Tax Application form is primarily used by businesses to apply for various tax licenses in the state of Arizona. This includes licenses for Transaction Privilege Tax (TPT), Withholding Tax, and Unemployment Tax. Businesses must complete this form to ensure they are compliant with state tax regulations before engaging in business activities.
Any individual or entity planning to operate a business in Arizona is required to fill out this application. This includes sole proprietors, partnerships, corporations, and other types of ownership structures. If you are acquiring an existing business, you must also complete this form to change ownership details and update tax records.
The application requires several key pieces of information, including:
Completing each section accurately is crucial, as incomplete applications may be returned.
Yes, there are fees associated with the Transaction Privilege Tax (TPT) licenses. The fee is $12 for each business location. However, there are no fees for Withholding Tax, Unemployment Tax, or Use Tax registrations. It is important to calculate the total fees accurately and include them with your application to avoid delays.
Once you have completed the application, you should mail it to the Arizona Department of Revenue at the address provided on the form: PO Box 29069, Phoenix, AZ 85038-9069. Ensure that you have signed the application and included any required documentation, such as proof of tax-exempt status if applicable.
If you make a mistake on the application, it is best to correct it before submitting. If you realize the error after submission, you may need to contact the Arizona Department of Revenue to clarify the issue. In some cases, you might be required to resubmit the application or provide additional documentation to rectify the mistake.
Incomplete Sections: One common mistake is failing to complete all required sections of the application. Each section must be filled out thoroughly; otherwise, the application will be returned. This includes providing accurate information about ownership, business details, and tax records.
Incorrect Business Information: Applicants often make errors in the legal business name or mailing address. It’s essential to ensure that the legal name matches the official registration and that the mailing address is where you want to receive correspondence. Discrepancies can lead to delays or issues with the application.
Failure to Include Necessary Attachments: If applicable, individuals must attach required documents, such as proof of tax-exempt status or information about previous business ownership. Omitting these documents can result in the application being deemed incomplete.
Signature Requirements: The application must be signed by the appropriate individuals. Often, applicants forget that signatures are required from those legally responsible for the business, such as owners or corporate officers. Without the necessary signatures, the application cannot be processed.
When applying for the Arizona Joint Tax Application, several additional forms and documents may be required to ensure compliance with state regulations. These documents provide essential information about your business and help streamline the application process. Below is a list of commonly used forms that often accompany the Arizona Joint Tax Application.
Completing these forms accurately and submitting them alongside your Arizona Joint Tax Application will help facilitate a smoother approval process. It is crucial to ensure all information is correct and complete to avoid any delays in your application.
The Arizona Joint Tax Application form shares similarities with the IRS Form SS-4, which is used to apply for an Employer Identification Number (EIN). Both documents require the applicant to provide detailed business information, including the legal name of the business, type of ownership, and the nature of the business activities. The EIN is essential for tax reporting purposes, much like the information collected in the Arizona Joint Tax Application for state tax compliance. Both forms emphasize the importance of accurate data submission to avoid delays in processing.
Another comparable document is the Arizona Business License Application. This form is utilized by businesses seeking to operate legally within the state. Similar to the Joint Tax Application, it requires information about the business structure, ownership, and operational details. Both documents aim to ensure that businesses comply with state regulations and tax obligations, facilitating proper record-keeping for state agencies.
The Arizona Transaction Privilege Tax (TPT) License Application is also similar to the Joint Tax Application. This application specifically pertains to businesses that engage in activities subject to the transaction privilege tax. Like the Joint Tax Application, it requires detailed information about the business, including the nature of sales and the physical locations of operations. Both forms are essential for tax compliance and require accurate reporting of business activities to state authorities.
The Arizona Sales Tax Permit Application shares similarities with the Joint Tax Application as well. This document is necessary for businesses that sell tangible goods or taxable services. Both applications require the provision of ownership details and business descriptions. The goal of both forms is to ensure that businesses are registered for tax purposes and that they collect the appropriate taxes on sales made within the state.
The Arizona Department of Economic Security's Employer Registration form is another related document. This form is used by employers to register for unemployment insurance and to report employee information. Like the Joint Tax Application, it collects essential information about the business, including the type of ownership and the number of employees. Both documents serve to ensure compliance with state employment laws and tax obligations.
The IRS Form 940, used for reporting annual Federal Unemployment Tax Act (FUTA) tax, is similar in that it requires information regarding employee wages and tax liabilities. Both forms focus on the employer's responsibilities concerning taxes related to employment. They aim to ensure that businesses meet their tax obligations and report accurate information regarding their workforce.
The Arizona Use Tax Registration form is comparable as it serves businesses that purchase goods from out-of-state vendors. Like the Joint Tax Application, it requires details about the business and its operations. Both forms are essential for ensuring that businesses comply with tax laws and report their purchases accurately, thus contributing to state revenue.
The Arizona Corporation Commission's Articles of Incorporation is another document that shares similarities with the Joint Tax Application. This document is necessary for forming a corporation in Arizona and requires detailed information about the business structure and ownership. Both documents are critical in establishing a legal business entity and ensuring compliance with state regulations.
The Arizona Partnership Registration form is also akin to the Joint Tax Application. This form is specifically for partnerships and requires the identification of partners and the nature of the business. Both documents necessitate detailed information about the business structure, which is vital for tax reporting and compliance purposes.
Lastly, the Arizona Non-Profit Corporation Application resembles the Joint Tax Application in its need for detailed information about the organization, including its purpose and ownership structure. Both documents are essential for ensuring compliance with state laws and regulations, particularly in relation to tax-exempt status and reporting obligations.
When filling out the Arizona Joint Tax Application form, it is important to follow certain guidelines to ensure a smooth application process. Below is a list of recommended actions and common mistakes to avoid.
Following these guidelines will help facilitate the timely processing of the Arizona Joint Tax Application. Attention to detail is essential in this process.
Understanding the Arizona Joint Tax Application form can be challenging due to various misconceptions. Here are five common misunderstandings, along with clarifications for each.
This form is not limited to new businesses. It is also used for changing ownership or updating existing business information. If you purchase an existing business or change your business structure, you will still need to complete this application.
A physical address is required for the primary location of the business. This information is crucial for tax purposes and must be accurate to ensure proper communication from tax authorities.
If you operate multiple business locations, each location may require a separate application unless you are applying for a consolidated license. In that case, ownership must be the same across all locations.
Fees are only applicable for Transaction Privilege Tax (TPT) licenses. There are no fees for Withholding, Use Tax, or Unemployment Tax registrations. This distinction is important for budgeting and financial planning.
The application must be signed by individuals who are legally responsible for the business. This requirement ensures that the information provided is accurate and accountable.
When completing the Arizona Joint Tax Application form, it is essential to follow specific guidelines to ensure a smooth application process. Here are some key takeaways:
Following these guidelines will help facilitate the processing of your application and ensure compliance with Arizona tax regulations.