Taxes, License & Scales

You must collect tax on all retail transactions. This applies to anyone buying without a business license. After the show, report your wholesale and retail sales, and pay city taxes to Tucson and state taxes to Arizona separately. Show organizers must provide their dealer names and addresses to tax authorities. To register for Arizona taxes before the show, visit www.aztaxes.gov. After the show, file your Arizona sales tax return. Remember that Arizona calls sales tax “Transaction Privilege Tax” (TPT), so be aware of this term. All exhibitors and dealers, whether wholesale or retail, need a Tucson Business License for each selling location. A Tucson tax official will issue the license at the show for $28. They will also provide a form with instructions on how to file Tucson sales taxes. Wholesale buyers with a business license do not pay sales tax. However, as the seller, you must keep a record of the business license information in case of an audit. If you do not provide this information during an audit, you will be responsible for the 8.7% tax. So, it is important to keep good records.