A.R.S. § 9-491.02: Out-of-State Seller Business License Rules
Business license; out-of-state businesses; prohibition
Can an Arizona city require an out-of-state seller to get a business license?
In Arizona, a city or town cannot make a person get a business license to sell to buyers located there if the person owes Arizona tax only because their business went over the threshold set by state law. This protects out-of-state businesses whose only tie to Arizona tax is that sales volume.
Full statute text
Official text last checked against azleg.gov:
9-491.02. Business license; out-of-state businesses; prohibition
A city or town may not require a person to obtain a business license to conduct business with purchasers located in that city or town if the person is required to pay tax in this state only because the person's business exceeds the threshold provided in section 42-5043.
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Drafted by AI from the official text and checked sentence by sentence against azleg.gov. ClearStatute is run by David Bartlett, who is not an attorney. Legal information, not legal advice — consult a licensed attorney for your situation.