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a location code is a three-digit number assigned by a Z Dors tax system a unique location code is used to identify the physical address of each location of the business in every jurisdiction the location code is printed on the license for each physical location of the business businesses in some industries such as retail stores and restaurants should provide all the physical locations at which they conduct transactions during the transaction privilege license application process businesses with multiple physical locations will have a unique location code for each of the locations in all jurisdictions anytime a location is closed moves or a new location is added the business should notify the department a business account update form is available on the Department's website to make this notification businesses in some industries such as non store retailers vending machine operators online personal property rental companies seasonal retailers and contractors will have only one location c

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