Arizona Joint Tax Application

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.

Required information is designated with an asterisk (*).

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

Effective 9/14/2024, persons under the age of 19 may operate a business without a transaction privilege tax license if that business does not generate more than $10,000 in gross income in a calendar year.

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

License and Registration

ARIZONA DEPARTMENT OF REVENUE
PO BOX 29032
Phoenix, AZ 85038-9032

SECTION A: Business Information

1* Federal Employer Identification Number / Social Security Number, required if sole proprietor with no employees

2* License Type – Check all that apply:

Transaction Privilege Tax (TPT)

Withholding/Unemployment Tax (if hiring 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.

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?

No    Yes → You must complete Section F.

12* Are you a construction contractor?

No    Yes (see bonding requirements)

WITHHOLDING LICENSE ONLY

13* Withholding Physical Location

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

Owner 1

Owner 2

Owner 3

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?

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?

Yes → Retailer OR Distributor

6 TPT Filing Method

Cash Receipts

Accrual

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

9* Name of Contact     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 Lease

Reporting City (if different than the physical location city)

4* Additional County/Region Indian Reservation/City

Business Codes (Include all codes that apply):

SECTION E: Withholding & Unemployment Tax Applicants

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

2 Are you liable for Federal Unemployment Tax?
Yes → First year of liability:

3 Are individuals performing services that are excluded from withholding or unemployment tax?
Yes → Describe services:

4 Do you have an IRS ruling that grants an exclusion from Federal Unemployment Tax?
Yes → Attach a copy of the Ruling Letter.

5 Do 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

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

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?
Year Quarter

SECTION F: Acquired Business Information

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

All   Part

2* Date of Acquisition

3* EIN of Business Under Previous Owner

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 your existing business?

All   Part

8* Date of Change

9* EIN of Previous Legal Form

SECTION G: AZTaxes.gov Security Administrator

Visit www.AZTaxes.gov to register for online services. The authorized individual will have full online access to tax account information and services.

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.

Please complete Section I: State/County & City License Fee Worksheet to calculate and remit total amount due with this application.

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.

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

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

CC TOTAL DUE (Add lines AA + BB)

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).

Submit completed application and payment as instructed by the Arizona Department of Revenue.