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JT-1/UC-001 (12/17)

                                  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
    License and Registration           Required information is designated with an asterisk ( ).        *                            You can register, file
ARIZONA DEPARTMENT OF REVENUE                                                                                                            and pay for this
     PO BOX 29032                      Return completed application AND applicable license fee(s) to                                  application online at
     Phoenix, AZ  85038-9032            address shown at left.
                                                                                                                                       www.AZTaxes.gov.
                                        For licensing questions regarding transaction privilege tax, call 
                                                                                                                                       It is fast and secure.
                                        Customer Care and Outreach: (602) 255-3381

SECTION A:  Business Information
1*  Federal Employer Identification Number                      2*  License Type – Check all that apply:
    or Social Security Number, required if sole proprietor 
    with no employees                                                       Transaction Privilege Tax (TPT)                            Use Tax
                                                                            Withholding/Unemployment Tax (if hiring employees)         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.
     Individual/Sole Proprietorship                        Subchapter S Corporation                    Government                        Joint Venture
     Corporation                                           Association                                 Estate                            Receivership
     State of Inc.                                          Partnership                                 Trust
     Date of Inc.     M M D D Y Y Y Y                       Limited Liability Company                   Limited Liability Partnership
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?                      12* Are you a construction contractor?
     No   Yes  You must complete Section F.                                                    No   Yes (see bonding requirements)
 BONDING REQUIREMENTS:        Prior to the issuance of a Transaction Privilege Tax license, new or out-of-state contractors are required to post a Taxpayer Bond for 
 Contractors unless the contractor qualifies for an exemption from the bonding requirement. The primary type of contracting being performed determines the amount of bond 
 to be posted. Bonds may also be required from applicants who are delinquent in paying Arizona taxes or have a history of delinquencies. Refer to the publication, Taxpayer 
 Bonds, available online at www.azdor.gov or in Arizona Department of Revenue offices.
                                                              WITHHOLDING LICENSE ONLY
13* Withholding Physical Location                                                  City                                                State       ZIP Code
    Number and street (Do not use PO Box, PMB or route numbers)
                                                                                   |                                                   |           |
County/Region                                                                               Country

                                                                                                                                          Continued on page 2 

                                 FOR AGENCY USE ONLY                                                         CASHIER’S STAMP ONLY.  DO NOT MARK IN THIS AREA.
            ACCOUNT NUMBER                                 DLN

 New       START                                          TRANSACTION PRIVILEGE TAX

 Change    S/E DATE                                       WITHHOLDING / SSN / EIN

 Revise    COMPLETED DATE                                 EMPLOYEE’S NAME

 Reopen    LIABILITY                                      LIABILITY ESTABLISHED

ADOR 10196 (3/22)



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JT-1/UC-001 (12/17)
      Name (as shown on page 1)                                                                                     FEIN or SSN (as shown on page 1)

      SECTION B:  Identification of Owners, Partners, Corporate Officers Members/Managing Members  
                              or Officials of this Employing Unit
      If you need more space, attach Additional Owner, Partner, Corporate Officer(s) form available at www.azdor.gov.  If the owner, partners, corporate officers or combination of 
      partners or corporate officers, members and/or managing members own more than 50% of or control another business in Arizona, attach a list of the businesses, percentages 
       owned and unemployment insurance account numbers or provide a Power of Attorney (Form 285) which must be filled out and signed by an authorized corporate officer.
                    *Social Security No. *Title                                        *Last Name                    First Name                          Middle Intl.
                                                                                                                     |                                  |
                    *Street Address                                                    *City                                              *State    * % Owned
            Owner 1
                    *ZIP Code            *County                                       *Phone Number (with area code)     *Country

                    *Social Security No. *Title                                        *Last Name                    First Name                          Middle Intl.
                                                                                                                     |                                  |
                    *Street Address                                                    *City                                              *State    * % Owned
            Owner  2
                    *ZIP Code            *County                                       *Phone Number (with area code)     *Country

                    *Social Security No. *Title                                        *Last Name                    First Name                          Middle Intl.
                                                                                                                     |                                  |
                    *Street Address                                                    *City                                              *State    * % Owned
            Owner  3
                    *ZIP Code            *County                                       *Phone Number (with area code)     *Country

     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?
                    M M D D Y Y Y Y                             M M D D Y Y Y Y
      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?                  6  TPT Filing Method     7  Does your business sell new motor vehicle tires or vehicles?
                     Yes   Retailer OR  Distributor                 Cash Receipts          Yes  You will have to file Motor Vehicle Tire Fee form  
                                                                        Accrual                                    available at www.azdor.gov
      8*            Tax Records Physical Location – number and street              City                                                    State     ZIP Code
                    (Do not use PO Box, PMB or route numbers)
                                                                                                                                           |         |
      County                                                                       Country

      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/Residential Rental         City                                                    State       ZIP Code
            Number and street (Do not use PO Box, PMB or route numbers)
                                                                                                                                           |           |
      County/Region                                                                Country

      Residential Rental Only – Number of Units                                    Reporting City (if different than the physical location city)

      4*            Additional County/Region Indian Reservation/City:  County/Region Indian Reservation and City Codes available at www.azdor.gov
       County/
            Region                                                                       City
                    Business Codes  (Include all codes that apply):   See instructions.  Complete list available at www.azdor.gov
                    State/ 
            County                                                                       City
                                          If you have more locations, attach Additional Business Locations form available at www.azdor.gov

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JT-1/UC-001 (12/17)
      Name (as shown on page 1)                                                                                                                FEIN or SSN (as shown on page 1)

     SECTION E:  Withholding & Unemployment Tax Applicants
      1*    Regarding THIS application, Date Employees First Hired in Arizona                 2  Are you liable for Federal Unemployment Tax?
                  M M D D Y Y Y Y                                                                 Yes  First year of liability:                Y Y Y Y
      3     Are individuals performing services that are excluded from withholding            4  Do you have an IRS ruling that grants an exclusion from 
            or unemployment tax?                                                                 Federal Unemployment Tax?
             Yes  Describe services:                                                            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
            (indicate quarter as 1, 2, 3, 4):
                                                                                                Y  Y Y  Y                                      Q   Y Y Y  Y                    Q
      7  When did/will you first pay a total of $1,500 or more gross wages in a calendar quarter?                                                    Year                      Quarter
            (indicate quarter as 1, 2, 3, 4)
            Exceptions:                                                                                                                            Y Y Y  Y                    Q                                                                                                    $20,000 gross cash wages Agricultural; $1,000 gross cash wages Domestic/Household; not applicable to 501(c)(3) Non-Profit.
      8  When did/will youth                                                                                                                         Year                      Quarter     first reach the 20  week of employing 1 or more individuals for some portion of a day in 
            each of 20 different weeks in the same calendar year? (indicate quarter as 1, 2, 3, 4) 
            Exceptions: 10 or more individuals Agricultural; 4 or more individuals 501(c)(3) Non-Profit; not applicable to Domestic/Household.     Y Y Y  Y                    Q
      SECTION F:  Acquired Business Information
      If you answered “Yes” to Section A, question 11, you must complete Section F.
      1*  Did you acquire or change all or part of an existing business?                      2*   Date of Acquisition                         3*   EIN of Business Under Previous Owner
             All
             Part                                                                             M M D D Y Y Y Y
      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            8*  Date of Change                              9*  EIN of Previous Legal Form
            your existing business? (e.g., change from sole proprietor to corporation or etc.)
             All
             Part                                                                             M M D D Y Y Y Y
     SECTION G:  AZTaxes.gov Security Administrator
Visit www.AZTaxes.gov (the Arizona Department of Revenue’s online customer service center) to register for online services. The authorized individual will 
have full online access to transaction privilege, use, withholding and corporate tax account information and services. The authorized individual will be able 
to add or delete users and grant user privileges. Online services include viewing tax account information, filing tax returns, signing returns electronically 
with a Self-Select Personal Identification Number (PIN) and remitting tax payments.

     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.
     1 Print or Type Name                                                                     2 Print or Type Name

     Title                                                                                    Title

     Date                                                                                     Date

     Signature                                                                                Signature 

                       This application must be completed, signed, and returned as provided by A.R.S. § 23-722.
                                               Equal Opportunity Employer/Program
                                             This application is available in alternative formats at Unemployment Insurance Tax Office.

                       PLEASE COMPLETE SECTION I: STATE/COUNTY & CITY LICENSE FEE WORKSHEET  
                          TO CALCULATE AND REMIT TOTAL AMOUNT DUE WITH THIS APPLICATION.

 ADOR 10196 (3/22)                             ARIZONA JOINT TAX APPLICATION (JT-1)                                                                                            Page 3 of 4
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JT-1/UC-001 (12/17)
      Name (as shown on page 1)                                                                         FEIN or SSN (as shown on page 1)

      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.
                             No. of License  License                           No. of License  License                             No. of License  License 
            City/Town   Code Loc’s     Fee    Subtotal City/Town            Code Loc’s   Fee            Subtotal  City/Town     Code Loc’s                                          Fee  Subtotal
Apache Junction         AJ             $2.00           Goodyear             GY          $5.00                     Sahuarita     SA                                                 $5.00
Avondale                AV             $0.00           Guadalupe            GU          $2.00                     San Luis      SU                                                 $2.00
Benson                  BS             $5.00           Hayden               HY          $5.00                     Scottsdale    SC                                                 $50.00
Bisbee                  BB             $1.00           Holbrook             HB          $1.00                     Sedona        SE                                                 $2.00
Buckeye                 BE             $2.00           Huachuca City        HC          $2.00                     Show Low      SL                                                 $2.00
Bullhead City           BH             $2.00           Jerome               JO          $2.00                     Sierra Vista  SR                                                 $1.00
Camp Verde              CE             $2.00           Kearny               KN          $2.00                     Snowflake     SN                                                 $2.00
Carefree                CA             $10.00          Kingman              KM          $2.00                     Somerton      SO                                                 $2.00
Casa Grande             CG             $2.00           Lake Havasu          LH          $5.00                     South Tucson  ST                                                 $2.00
Cave Creek              CK             $20.00          Litchfield Park      LP          $2.00                     Springerville SV                                                 $5.00
Chandler                CH             $2.00           Mammoth              MH          $2.00                     St. Johns     SJ                                                 $2.00
Chino Valley            CV             $2.00           Marana               MA          $5.00                     Star Valley   SY                                                 $2.00
Clarkdale               CD             $2.00           Maricopa             MP          $2.00                     Superior      SI                                                 $2.00
Clifton                 CF             $2.00           Mesa                 ME         $20.00                     Surprise      SP                                                 $10.00
Colorado City           CC             $2.00           Miami                MM          $2.00                     Taylor        TL                                                 $2.00
Coolidge                CL             $2.00           Nogales              NO          $0.00                     Tempe         TE                                                 $50.00
Cottonwood              CW             $2.00           Oro Valley           OR         $12.00                     Thatcher      TC                                                 $2.00
Dewey/Humboldt DH                      $2.00           Page                 PG          $2.00                     Tolleson      TN                                                 $2.00
Douglas                 DL             $5.00           Paradise Valley      PV          $2.00                     Tombstone     TS                                                 $1.00
Duncan                  DC             $2.00           Parker               PK          $2.00                     Tucson        TU                                                 $20.00
Eagar                   EG             $10.00          Patagonia            PA          $0.00                     Tusayan       TY                                                 $2.00
El Mirage               EM             $15.00          Payson               PS          $2.00                     Wellton       WT                                                 $2.00
Eloy                    EL             $10.00          Peoria               PE         $50.00                     Wickenburg    WB                                                 $2.00
Flagstaff               FS             $20.00          Phoenix**            PX         $50.00                     Willcox       WC                                                 $1.00
Florence                FL             $2.00           Pima                 PM          $2.00                     Williams      WL                                                 $2.00
Fountain Hills          FH             $2.00           Pinetop/Lakeside PP              $2.00                     Winkelman     WM                                                 $2.00
Fredonia                FD             $10.00          Prescott             PR          $5.00                     Winslow       WS                                                 $10.00
Gila Bend               GI             $2.00           Prescott Valley      PL          $2.00                     Youngtown     YT                                                 $10.00
Gilbert                 GB             $2.00           Quartzsite           QZ          $2.00                     Yuma          YM                                                 $2.00
Glendale                GE             $35.00          Queen Creek          QC          $2.00
Globe                   GL             $2.00           Safford              SF          $2.00
            Subtotal City License Fees                 Subtotal City License Fees                                 Subtotal City License Fees 
                        (column 1)     $                                    (column 2) $                                        (column 3)                                         $
      AA   TOTAL City License Fee(s) (column 1 + 2 + 3) .......................................................................................................................... $
                                                                                                                                Fee per 
                                                                                                                  No. of Loc’s  Location                                            TOTAL
      BB TOTAL State License Fee(s):  Calculate by multiplying number of business locations by $12.00                           $12.00                                             $
                  Residential Rental License Fees - Only Chandler, Phoenix, and Scottsdale 
                  Multiply the number of units per locations by $2.00 ($50.00 Annual Cap per license).            No. of Units No. of Loc’s                                         City Fee

                  ONLY CHANDLER, PHOENIX, and SCOTTSDALE                    Residential Rental License-Chandler                                                                    $
                        should use this section. 
                  DO NOT use the fee chart above to calculate license fees. Residential Rental License-Phoenix                                                                     $
                  The amount for each city CANNOT EXCEED $50.00             Residential Rental License-Scottsdale                                                                  $
      CC TOTAL City Residential Rental License Fees (Add Chandler, Phoenix, & Scottsdale) ............................................................. $
      DD TOTAL DUE (Add lines AA + BB + CC) ...................................................................................................................................... $
                   Make check payable to Arizona Department of                         Do not send cash.
                    Revenue.                                                            License will not be issued without full payment of 
                   Include FEIN or SSN on payment.                                      fee(s).
                        **If your only business is under Class 213, Commercial Lease, there is no license fee due. 

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                                                           ARIZONA DEPARTMENT OF REVENUE
                  GENERAL INSTRUCTIONS FOR ARIZONA JOINT TAX APPLICATION (JT-1) 

Online Application
Go to www.AZTaxes.gov
                                                           The Arizona Joint Tax Application (JT-1) is used to apply 
Notice for Construction Contractors:  Due                  for  Transaction Privilege  Tax, Use  Tax, and Employer 
to bonding requirements,  construction                     Withholding and Unemployment Insurance.  The Application 
contractors are not permitted to license for               is called “Joint” because it is used by both the Department 
transaction privilege tax online. For more                 of Revenue and Economic Security.
information, please contact us.
                                                           USE THIS APPLICATION TO: 
Mailing Address                                            License New Business:  If you are selling a product 
Arizona Department of Revenue                              or engaging  in a  service subject to  transaction 
                  PO Box 29032                             privilege tax, you will most likely need to obtain the 
Phoenix, AZ  85038-9032                                    state transaction privilege tax license (TPT) license.

Customer Service                                           Change  Ownership:    If  acquiring or  succeeding  to 
                                                           all  or part of an existing  business  or changing  the 
Center Locations
8:00 a.m. - 5:00 p.m.                                      legal form  of  your business  (sole proprietorship  to 
Monday through Friday                                      corporation, etc.).  
(except Arizona holidays)
                                                           IMPORTANT:    To avoid delays in processing of  your 
                  Phoenix Office                           application,  we recommend  you read  these instructions 
                  1600 W Monroe                            and refer to them as needed to ensure you have accurately 
Phoenix, AZ  85007                                         entered  all  the required  information.   This application 
                                                           must be completed, signed, and returned as provided 
                  Tucson Office                            by A.R.S. § 23-722.
400 W Congress
Tucson, AZ  85701                                          Please read form instructions while completing the 
                                                           application.  Additional information and forms are 
7:00 a.m. - 6:00 p.m.                                      available at www.azdor.gov.
Monday through Thursday
8:00 a.m. - 12:00 p.m.                                     Required information is designated with an asterisk (*).
                  Friday
(except Arizona holidays)                                  Please complete Section I:    State/County &  City 
                                                           License Fee Worksheet to calculate and remit Total 
                  Mesa Office
                                                           Amount Due with this application.
                  55 N Center
Mesa, AZ 85201
(This office does not handle billing or account disputes.) When completing this form, please print or type in black ink.  
                                                           Legible applications are required for accurate processing.  
Customer Service                                           The following numbered  instructions correspond  to the 
Telephone Numbers                                          numbers on the Form JT-1.  
Licensing  for TPT, Withholding or Use Tax 
(Arizona Department of Revenue)                            If you need to update a license, add a business location, 
                  (602) 255-3381                           get a copy of your license, or make  other changes:  
                                                           Complete a Business Account Update form and include a 
Unemployment Tax                                           State fee of $12 per location and any applicable fees related 
(Arizona Department of                                     to locations within the City/Town jurisdictions.   Additional 
Economic Security)                                         information and forms are available at www.azdor.gov. 
                  (602) 771-6602 
E-mail: uitstatus@azdes.gov
ADOR 10196 (3/22)                                                                                     Instructions Page 1



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ARIZONA JOINT TAX APPLICATION (JT-1)                                                               INSTRUCTIONS

Section A:  BUSINESS INFORMATION                                   home address, corporate headquarters, or accounting 
1. Provide your   Federal  Employer  Identification  No.           firm’s address, etc.   If  mailing  address differs for 
   (FEIN) or Social Security No. (SSN) if you are a sole           licenses (for  instance withholding  and unemployment 
   proprietor without employees.  Taxpayers are required           insurance), please send a cover letter with completed 
   to provide  their taxpayer  identification  number  (TIN)       application to explain.
   on all returns and documents.  A TIN is defined as the       6. Provide  the  Business Phone Number including  the 
   federal employer identification number (EIN) or SSN,            area code.
   depending upon how income tax is reported.  The EIN          7. Provide the Email Address for the business or contact 
   is required for all employers.   A penalty of $5 will be        person.
   assessed by the  Department  of  Revenue for  each 
   document filed without a TIN.                                8. Provide the  Business Fax Number including the area 
                                                                   code.
2.  License Type (Check all that apply): 
                                                                9. Provide the Description of Business by describing the 
   Transaction Privilege Tax (TPT):  Anyone engaged in             major taxable business activity, principle  product you 
   a business taxable under the TPT statutes must apply            manufacture, commodity sold, or services performed.  
   for a TPT License before  engaging  in business.   For          Your description of business  is very important and 
   TPT, you are required to obtain and display a separate          MUST  link to  the  appropriate NAICS Code  and 
   license certificate for each business or rental location.       Business Code.
   This may be accomplished in one of the following ways:
   Each location may be licensed  as a separate               10. Provide all North American Industries Classification 
   business  with a separate  license  number  for                 System (NAICS) Code(s) that apply.   The NAICS is 
                                                                   identified  for your business, based  on your major 
   purposes  of reporting transaction privilege  and use 
                                                                   business  activity, principle  product you manufacture, 
   taxes individually.  Therefore, a separate application 
                                                                   commodity  sold, or services  performed.    You must 
   is needed for each location.
                                                                   indicate at least one NAICS code.  A current listing is 
   Multiple  locations  may be  licensed  under  a 
                                                                   available at www.azdor.gov.
   consolidated license number, provided the ownership 
   is the same, to allow filing of a single tax return.  If     11. If  you acquired or changed the legal name of an 
   applying for a new license, list the various business           existing business, you must complete Section F of this 
   locations as instructed below.  If already licensed and         application.  If you check NO, proceed to number 12.
   you are adding locations, do not use this application        12. If you are a construction contractor, read bonding 
   to consolidate an existing license.  Please submit              requirements and submit the appropriate bonding 
   a Business  Account Update form, available at                   paperwork with this application.   If  you check NO, 
   www.azdor.gov.                                                  proceed to number 13.
   Withholding  & Unemployment Taxes:     Employers             13. Provide  the Withholding Physical Location of the 
   paying wages or  salaries to  employees for  services           business. This address cannot be a PO Box or Route 
   performed  in the State must apply  for a Withholding 
                                                                   Number. 
   number & Unemployment number.
   Use Tax:  Out-of-state  vendors  (that  is,  vendors with 
   no Arizona location) making direct sales into Arizona        Section B:  IDENTIFICATION OF OWNERS, 
   must obtain a Use Tax Registration Certificate.  In-state              PARTNERS, CORPORATE OFFICERS, 
   business not required to be licensed in Arizona for TPT                MEMBERS/ MANAGING MEMBERS OR 
   purposes, making out-of state purchases for their own                  OFFICIALS OF THIS EMPLOYING UNIT
   use (and not for resale) must also obtain the Use Tax 
                                                                Provide  the full name, social security number  and  title 
   registration.
                                                                of all Owners, Partners, Corporate  Officers, Members/
   TPT for cities only:  This type of license is needed if      Managing Members or Officials of the Employing Unit.   If 
   your business  activity is subject to city  TPT which  is    you need additional space,  attach  Additional  Owners, 
   collected by the state, but the activity is not taxed at the Partners, Corporate Officer(s)  Addendum  available  at 
   state level.                                                 www.azdor.gov.  If the owner, partners, corporate officers or 
3.  Type of Organization/Ownership:      Check  as              combination of partners or corporate officers, members and/
   applicable.  A corporation must provide the state and        or managing members own more than 50% of, or control 
   date of incorporation.                                       another business in Arizona, attach a list of the businesses, 
4.  Provide the   Legal Business Name or owner or               percentages owned and unemployment insurance account 
   corporation  as listed in its articles of incorporation,     numbers  or provide  a General  Disclosure/  Power  of 
   or individual and spouse, or partners, or organization       Attorney (Form 285) which must be filled out and signed by 
   owning or controlling the business.                          an authorized corporate officer.
5. Provide the Mailing Address (number and street) where 
   all  correspondence  is to be sent.  You may use your 
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ARIZONA JOINT TAX APPLICATION (JT-1)                                                               INSTRUCTIONS
Section C:  TRANSACTION PRIVILEGE TAX (TPT)                         is listed in an adjacent city,  such as Scottsdale, 
1. Provide the Date Business Started in Arizona.                    but the location of  the business is actually within 
                                                                    the city of Phoenix.  See “TPT Rate Look Up” on  
2. Provide the    Date Sales Began in Arizona or estimate           www.AZTaxes.gov .
   when you plan to begin selling in Arizona.                    4. Provide  if your business  is located  on an Indian 
3.  Tax Liability:  Provide the amount of gross income you          Reservation;  provide the  Additional County/Region 
   can reasonably expect to generate in your first twelve           Indian  Reservation  Code(s).   A current listing is 
   months of business.  You will be set up for monthly filing       available at www.azdor.gov. 
   unless your  Estimated Tax  Liability will  result in a tax      Provide the  Business Code(s) including all State and 
   liability of less than $8,000, which will require you to file    City Business Code(s) that apply; based on your major 
   quarterly.                                                       business  activity, principle  product you manufacture, 
4.  Based on your tax liability, provide your filing frequency.     commodity  sold, or services  performed.    You must 
   If your total estimated annual combined Arizona, county          indicate at least one business code.  A current listing is 
   and municipal TPT liability is:                                  available at www.azdor.gov.
   • Less than $2,000, you may file and pay annually.               If you have more locations, attach Additional Business 
   • Between $2,000 and $8,000, you may file and pay                Locations form available at www.azdor.gov.
   quarterly.
   • Otherwise, your transaction privilege taxes are due         Section E:  WITHHOLDING & UNEMPLOYMENT TAX 
   monthly.                                                         APPLICANTS
   If your business  is  Seasonal or you are a transient 
   vendor, indicate the months in which you intend to do         1. Provide the Date Employees First Hired in Arizona.
   business in Arizona.                                          2. If you are liable for Federal Unemployment Tax, check 
                                                                    YES and enter the first year of liability.
5. Indicate whether your business sells tobacco products.   
   If you checked yes, check the box to indicate if you are      3. If individuals in your business are performing services 
   a retailer or distributor of tobacco products.                   that are excluded from withholding  or unemployment 
                                                                    tax, check  YES and  describe  the services  these 
6.  TPT Filing Method:  Check which filing method your 
                                                                    individuals are performing.
   business uses for determining tax liability.  Cash basis 
   requires  the payment of tax based  on sales receipts         4. If  your business has an IRS  ruling that  grants an 
   actually received during the period covered on the tax           exclusion from Federal Unemployment Tax, check YES 
   return.  When filing under the accrual basis the tax is          and you must attach a copy of the Ruling Letter to this 
   calculated on the sales billed rather than actual receipts.      application. 
7. If  you sell new Motor  Vehicle Tires or Vehicles,            5. If you have, or previously had an Arizona unemployment 
   you must file the Motor Vehicle  Waste Tire Fee form             tax number, check YES and provider the business name 
   (TR-1) available at www.azdor.gov.  Sellers of new               you used and the unemployment number.
   motor vehicles and motor vehicle tires in the state, for      6. Provide the first calendar quarter Arizona employees 
   on-road use, are required to report and pay a waste tire         were or will be hired and paid.
   fee to the Department of Revenue.
                                                                 7. When do you anticipate or did you first pay a total of 
8. through 9. Tax Records Physical Location indicate the            $1,500 or more in gross wages in a calendar quarter? 
   physical address where your tax records are located.             Indicate the year and quarter in which this occurred or 
   Include the contact person’s name and phone number.              will occur. 
                                                                 8. When do you anticipate or did you first reach the 20th 
Section D:  TRANSACTION PRIVILEGE TAX (TPT)                         week of employing  1 or more individuals  for a full or 
          PHYSICAL LOCATION                                         partial day within the same calendar year?  Indicate the 
1. Provide the Business Name,      “Doing  Business As”             year and quarter in which this occurred or will occur.
   (DBA).  DBA is the name of a business other than the 
   owner’s name or, in the case of a corporation, a name         Section F:  ACQUIRED BUSINESS INFORMATION
   that is different from the legal or true corporate name.  If 
                                                                 1. Did you acquire or change all or part of an existing 
   it is the same as the Legal Business Name enter “same”.
                                                                    business?   If part, to obtain  an unemployment  tax 
2. Provide the Business Phone Number including the                  rate    based on  the  business’s  previous account, you 
   area code.                                                       must request it no later than 180 days after the date of 
3. Provide the    Physical Location of the business. This           acquisition  or legal  form of business change; contact 
   address cannot be a PO Box or Route Number.  Provide:            the Unemployment Tax Office Experience Rating Unit 
   County/Region                                                  for an Application & Agreement for Severable Portion 
   Residential Rentals ONLY  - Number of Units                    Experience  Rating  Transfer (form UC-247;  printable 
   Reporting City, if different from the Physical Location        version available online at www.azui.com).
   city.  For example, if the location for the listed address 
ADOR 10196 (3/22)                                                                                             Instructions Page 3



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ARIZONA JOINT TAX APPLICATION (JT-1)                                                           INSTRUCTIONS

2. Provide the  date you acquired the previous owner’s          AA:   TOTAL City License Fees –  To calculate the 
   business  or changed the legal form of your existing         city fees, multiply No. of Locations in the city by the 
   business (sole  proprietor to corporate, etc.).              license fee and enter sum in Subtotal City License 
3. through 6.  Complete as indicated if you know the            Fees.  Then calculate and enter the sum of columns 
   previous owner’s information.                                1 + 2 + 3. If you have a location in Phoenix and the 
                                                                business is only under Class 213, Commercial Lease, 
7. through 9.  If you merely changed the legal form of your 
   existing  business, indicate whether or not you changed      there is no license fee due.
   all or part of the  business, the date of change and EIN     BB:  TOTAL State License Fees – To calculate the 
   of previous Legal Form of Business.                          state fees, multiply the No. of locations in the state by 
                                                                $12.
Section G:  AZTAXES.GOV SECURITY ADMINISTRATOR                  CC:  TOTAL City Residential Rental License Fee –
                                                                USE  THIS SECTION  FOR CHANDLER, PHOENIX 
Visit www.AZTaxes.gov (the  Arizona Department of               AND SCOTTSDALE ONLY. These cities WILL NOT 
Revenue’s online customer service center) to register for       use the larger  fee chart.  To calculate  Residential 
online  services.  The authorized individual  will have full    Rental license fee, multiple the No. of units by the No. 
online  access  to transaction privilege,  use, withholding     of locations by $2.00 ($50.00 Annual Cap per license).  
and corporate tax account information and services. The         The amount for each city CANNOT EXCEED $50.00. 
authorized individual  will be able to add or delete users      DD:  TOTAL DUE – Add lines AA + BB + CC. 
and grant user privileges. Online services include viewing 
                                                                Please send your payment for this amount.  Failure to 
tax account information, filing tax returns, signing returns 
                                                                include your payment with this application will result in a 
electronically  with a Self-Select Personal Identification 
                                                                delay in processing your license.  Licenses are not issued 
Number (PIN) and remitting tax payments. 
                                                                until all fees have been paid. 
Section H:  REQUIRED SIGNATURES
                                                                Make checks payable to  the  Arizona Department of 
This application must be signed only by either a sole owner,    Revenue.  Be sure to return all pages of the application 
at least two partners, managing  member or corporate            with your payment.  Retain  a copy of the application  for 
officer legally responsible for the business.  This application your records. 
CANNOT be signed by agents or representatives.                  DO NOT SEND CASH
                                                                Include your EIN or SSN on payment 
Section I:  STATE/COUNTY & CITY LICENSE FEE  
   WORKSHEET
There are no fees for Withholding/Unemployment 
Insurance, or Use  Tax registrations.  State license  fees 
are calculated per business location.  To calculate the city 
license fees, use the listing of cities on page 4, Section I of 
this application.  City fees are subject to change.  Check for 
updates at www.azdor.gov.

ADOR 10196 (3/22)                                                                              Instructions Page 4



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ARIZONA JOINT TAX APPLICATION (JT-1)                                                     INSTRUCTIONS
State/County Business Codes
Codes            Taxable Activities Codes Taxable Activities              Codes       Taxable Activities

002   Mining - Nonmetal             014   Personal Property Rental        051     Jet Fuel Use Tax

004   Utilities                     015   Contracting - Prime             053/055 Rental Car Surcharge

005   Communications                017   Retail                          129     Use Tax Direct Payments

006   Transporting                  019   Severance -Metalliferous Mining 153     Rental Car Surcharge - Stadium

007   Private (Rail) Car            023   Recreational Vehicle Surcharge  315     MRRA Amount

008   Pipeline                      025   Transient Lodging               911     911 Telecommunications

009   Publication                   029   Use Tax Purchases               912     E911 Prepaid Wireless

010   Job Printing                  030   Use Tax from Inventory

011   Restaurants and Bars          033   Telecommunications Devices

012   Amusement                     041   Municipal Water

013   Commercial Lease              049   Jet Fuel Tax

City Business Codes
Codes            Taxable Activities Codes Taxable Activities              Codes       Taxable Activities

004   Utilities                     020   Timbering & Other Extraction    116     Feed Wholesale

005   Communications                027   Manufactured Buildings          144     Hotel/Motel (additional tax)
                                                                                  Commercial Rental, Licensing 
006   Transporting                  029   Use Tax                         213     for Use
                                                                                  Rental, Leasing and Licensing for 
009   Publication                   030   Use Tax from Inventory          214     Use of Tangible Personal Property

010   Job Printing                  037   Contracting - Owner Builder     244     Lodging-Extended Stay
                                                                                  Commercial Lease (additional 
011   Restaurants and Bars          040   Rental Occupancy                313     tax)

012   Amusement                     044   Hotels                          315     MRRA Amount

015   Contracting - Prime           045   Rental Residential

016   Contracting Spec Builder      049   Jet Fuel Tax

017   Retail                        051   Jet Fuel Use
                                          Retail Sales Food for Home 
018   Advertising                   062   Consumption
      Severance - Metalliferous 
019   Mining                        111   Additional Restaurants & Bars

ADOR 10196 (3/22)






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