Arizona State Law

Arizona businesses making taxable sales must obtain a Transaction Privilege Tax license from the Department of Revenue before conducting business. The license fee is $12 per location. The license must…

Source: AZ Department of Revenue

Arizona employers who pay $1,500 or more in wages in any calendar quarter or employ one or more workers in 20 weeks of a year must register with the Department…

Source: AZ Department of Economic Security

Arizona LLCs are formed by filing Articles of Organization with the Arizona Corporation Commission and paying a $50 fee. LLCs must publish a notice of formation in a newspaper of…

Source: AZ Corporation Commission

Arizona corporations are formed by filing Articles of Incorporation with the Arizona Corporation Commission and paying a minimum $60 fee. Corporations must publish a notice of incorporation in an approved…

Source: AZ Corporation Commission

Arizona corporations must file an Annual Report with the Corporation Commission by the anniversary date of incorporation. The filing fee is $45. LLCs in Arizona are not required to file…

Source: AZ Corporation Commission

Arizona imposes a flat corporate income tax rate of 4.9% on net income attributable to Arizona sources. C corporations file Form 120 with the Arizona Department of Revenue. The minimum…

Source: AZ Department of Revenue

Arizona imposes a Transaction Privilege Tax (TPT) on the privilege of conducting business in the state, commonly passed on to the consumer as a sales tax. The state rate is…

Source: AZ Department of Revenue

Arizona minimum wage is $14.70 per hour as of January 1, 2025, established by the Fair Wages and Healthy Families Act and indexed annually to inflation. Tipped employees may be…

Source: AZ Industrial Commission

Arizona employers with one or more employees must carry workers compensation insurance. Coverage may be obtained through a private insurer or the state fund administered by SCF Arizona. Employers who…

Source: AZ Industrial Commission

Under the Arizona Fair Wages and Healthy Families Act, employers with 15 or more employees must provide up to 40 hours of paid sick time per year. Smaller employers must…

Source: AZ Industrial Commission

Arizona regulates professional licensing through multiple agencies including the Arizona Registrar of Contractors, Board of Technical Registration, and various health profession boards. The AZ Commerce Authority provides a license lookup…

Source: AZ Commerce Authority

All contractors performing work valued at $1,000 or more for labor and materials in Arizona must be licensed by the Registrar of Contractors. Licensing requires passing an exam, demonstrating experience,…

Source: AZ Registrar of Contractors

The Arizona Commerce Authority supports small business financing access through partnerships with CDFIs and lenders via the Venture Ready program. The program helps early-stage companies prepare for and access capital…

Source: AZ Commerce Authority

Arizona participates in the federal Small Business Capital Access Program, which provides a loan loss reserve fund to encourage lenders to make loans to small businesses that fall just outside…

Source: AZ Commerce Authority

Home-based businesses in Arizona are regulated by local municipal and county zoning ordinances. Most jurisdictions permit home occupations as an accessory residential use subject to restrictions on signage, customer visits,…

Source: AZ Commerce Authority