The Arizona Joint Tax Application form is a crucial document for businesses operating in Arizona, facilitating the registration for various tax licenses. This application encompasses essential information about the business, including ownership structure and tax obligations, ensuring compliance with state regulations. Understanding the requirements and processes associated with this form is vital for both new and existing business owners in Arizona.
Things to Do:
Things Not to Do:
Before completing the Arizona Joint Tax Application form, it is crucial to review the attached instructions. Incomplete applications will be returned.
Identify the appropriate license type needed for your business. This could include Transaction Privilege Tax (TPT), Withholding/Unemployment Tax, or Use Tax, depending on your business activities.
Provide accurate business information, including the legal business name, mailing address, and primary business location. This information helps ensure that your application is processed smoothly.
Specify the type of ownership for your business, such as individual, partnership, or corporation. This designation affects your tax obligations and responsibilities.
When reporting employment information, include details about wages paid and the number of employees. This data is essential for calculating unemployment taxes.
Be aware of the fees associated with the Transaction Privilege Tax license, which is $12 per location, plus any applicable city fees. Ensure that you calculate and submit the total fees with your application.
Sign and date the application, as it must be completed by individuals legally responsible for the business. This step is essential to validate the information provided.
The Arizona Joint Tax Application form is essential for businesses operating in Arizona. It serves several purposes, including licensing new businesses, changing ownership, and applying for various tax types such as Transaction Privilege Tax (TPT), Withholding Tax, and Unemployment Tax. If you plan to engage in any taxable activity in Arizona, completing this application is a crucial first step. Ensure that you fill out each section accurately to avoid delays in processing.
To calculate the fees for TPT licenses, you need to consider the number of business locations you have in Arizona. The state fee is $12 per location. Additionally, you may incur city fees, which vary by city. To find the total fees:
Remember to include a check made out to the Arizona Department of Revenue when submitting your application.
When completing the Arizona Joint Tax Application, you must provide comprehensive information about your business. This includes:
Providing accurate and complete information is vital to ensure your application is processed smoothly.
If you are acquiring an existing business, it's essential to indicate this on the application. You will need to complete the section about previous owners, providing details such as the name and address of the previous owner, as well as their tax identification numbers. Additionally, you must specify whether you are acquiring all or part of the business. If you acquire all operations, you will inherit the unemployment tax rate of the previous business. If it's only part, you must apply for a portion of the prior owner's unemployment tax rate within 180 days of acquisition. This is crucial to ensure compliance with Arizona's tax regulations.
The Arizona Joint Tax Application form is a crucial document for businesses operating in Arizona. It facilitates the licensing process for various taxes, including Transaction Privilege Tax (TPT), Withholding Tax, and Unemployment Tax. When completing this form, several other documents may also be necessary to ensure compliance with state regulations. Below is a list of additional forms that are often used in conjunction with the Arizona Joint Tax Application.
Understanding these related forms can streamline the application process and help businesses meet their tax obligations in Arizona. Properly completing the Arizona Joint Tax Application and its associated documents is essential for a successful business operation in the state.
Bond Claim Form - The total value of the estate is calculated by adding values from all categories.
Best Interests Test Applies to Paternity Testing in Arizona - This form is crucial for establishing paternity and ensuring that the child has legal rights to support and inheritance from both parents.
Az Amended Tax Return - Use this form if you need to correct information on your original tax return.
ARIZONA JOINT TAX APPLICATION
DEPT. OF REVENUE
DEPT. OF ECONOMIC SECURITY
PO BOX
29069
PO BOX 6028
PHOENIX AZ
85038-9069
PHOENIX AZ 85005-6028
IMPORTANT: See attached instructions before completing this application. You must complete each section below or your application will be returned. For licensing questions on Transaction Privilege, Withholding or Use call (602) 542-4576 or 1-800-634-6494. For questions on Unemployment Insurance call (602) 255-4807. Please return completed application to: Department of Revenue, PO Box 29069, Phoenix AZ 85038-9069.
I. LICENSE TYPE
Transaction Privilege Tax ( TPT )
Withholding/Unemployment Tax (if hiring employees)
Use Tax
TPT For Cities ONLY
II. TYPE OF OWNERSHIP OR EMPLOYING UNIT
Individual
Association
Partnership
Trust
Limited Liability Company
Other (Please Explain)
Corporation State of Inc._______ Date of Inc.____________
Sub Chapter S
* Tax exempt organizations must attach a copy of the Internal Revenue Service letter of determination.
III. BUSINESS INFORMATION
LEGAL BUSINESS NAME/OWNER-EMPLOYING UNIT
BUSINESS OR DBA NAME
MAILING ADDRESS (Street, Route No., or P.O. Box)
IN CARE OF
CITY
STATE
ZIP CODE
BUSINESS PHONE (Include Area Code)
PRIMARY LOCATION OF BUSINESS (Must be Physical Address) STREET, CITY, STATE, ZIP CODE
ARIZONA COUNTY
For additional locations, complete supplement form on reverse of instructions.
DESCRIPTION OF BUSINESS (INCLUDE TYPE OF MERCHANDISE SOLD OR TAXABLE ACTIVITY OR TYPE OF EMPLOYMENT)
DATE BUSINESS STARTED IN ARIZONA
DATE SALES BEGAN
DATE EMPLOYEES FIRST HIRED
AVERAGE NO. OF EMPLOYEES
TPT FILING METHOD:
CASH RECEIPTS
ACCRUAL
DO YOU SELL NEW MOTOR VEHICLE TIRES OR VEHICLES? IF YES, CHECK HERE
ARE YOU LIABLE FOR FEDERAL UNEMPLOYMENT TAX
FEDERAL EMPLOYER IDENTIFICATION NUMBER (FOR EMPLOYERS AND
CORPORATIONS)
Yes
No
IV. IDENTIFICATION OF OWNER (AND SPOUSE IF MARRIED) PARTNERS, CORPORATE OFFICERS, OR OFFICIALS OF THIS EMPLOYING UNIT
The authority for mandatory requirement for Social Security Numbers is provided in A.A.C. R6-3-1703. If the owner, partners, corporate officers or combination of partners or corporate officers own or control more than 50% of another business in Arizona, attach a list of the businesses, percentages owned and unemployment insurance account numbers.
NAME
SOC. SEC. NO.
TITLE
% OWNED
COMPLETE RESIDENCE ADDRESS
PHONE NUMBER
(Area Code)
Do you have or have you previously had an Arizona State Tax Number? Yes
If yes, fill in below and check here if you want to cancel the existing number
ENTER BUSINESS NAME
UNEMPLOYMENT NO.
WITHHOLDING NO.
TPT NO.
V. LOCATION OF TAX RECORDS (by whom and where your records are kept)
NAME OF COMPANY OR PERSON TO CONTACT
PHONE NUMBER (Include Area Code)
STREET NO., STREET NAME (Not P.O. Box or Route No.) CITY, STATE, ZIP CODE
THIS APPLICATION MUST BE COMPLETED, SIGNED, AND RETURNED AS PROVIDED BY ARS § 23-722.
ADOR 50-4002 (4/96) UC-001
DES
THIS BOX FOR AGENCY USE ONLY
DOR
NEW
CHANGE
REVISE
REOPEN
SIC __________
ACCT NO ______________ CTY CD __________ LIAB __________ TLAPSE________
START ___________________________ LIAB EST _______________________________
REPORTS
S/E DATE
KP
TPT _______________________________________________________________
W H _______________________________________________________________
CITIES ____________ ___________ ___________ ___________ ___________
VI. PREVIOUS OWNERS (complete if you are acquiring an existing business)
Did you acquire all or part of an existing business? No
If yes, indicate date ________________________________ and whether you acquired:
ALL business operations and locations in Arizona.
You will receive the unemployment tax rate of the business you acquired.
PART of the business.To apply for a portion of the prior owner's unemployment tax rate call to obtain form UC-247, and file within 180 days of acquisition.
NAME OF PREVIOUS OWNER
PREVIOUS OWNER'S PRESENT ADDRESS
PREVIOUS OWNER'S CURRENT PHONE NO.
VII. EMPLOYMENT INFORMATION (complete only if applying for withholding/unemployment tax license)
Record of Arizona wages paid by calendar quarters for current and preceding calendar years.
YEAR
19
1ST QUARTER
2ND QUARTER
3RD QUARTER
4TH QUARTER
Weekly record of number of persons performing services in Arizona for current & preceding calendar year.
JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
JULY
AUGUST
SEPTEMBER
OCTOBER
NOVEMBER
DECEMBER
VIII. ARE INDIVIDUALS PERFORMING SERVICES THAT ARE EXCLUDED FROM WITHHOLDING OR UNEMPLOYMENT TAX?
If yes, explain:
IX. FEES FOR TRANSACTION PRIVILEGE TAX (no fee for withholding, use or unemployment)
State Fees (# loc. x $12.00):
City Fees (Total from Table):
Total Fees:
X. SIGNATURE(S) required
This application must be signed by either a sole owner, two partners, two corporate officers, the trustee, receiver or personal representative of an estate.
UNDER PENALTY OF PERJURY I (WE) DECLARE THAT THE INFORMATION ON THIS DOCUMENT IS TRUE AND CORRECT.
TYPE OR PRINT NAME
SIGNATURE
DATE
XI. VOLUNTARY ELECTION OF UNEMPLOYMENT TAX COVERAGE
The undersigned, on behalf of the employing unit, voluntarily elects beginning January 1 of the current calendar year or the date employment started if later, and continuing for not less than two full calendar years to:
A. Become an employer subject to Title 23, Chapter 4, Arizona Revised Statutes, to the same extent as all other employers and extend unemployment tax coverage to my employees although not mandatory.
B. Extend coverage to all employees performing services excluded from coverage as shown in Section IX above.
SIGNATURE/TITLE
ADOR 50-4002 (4/96)
UC - 001
AGENCY USE ONLY
APPROVED/DATE
INSTRUCTIONS FOR JOINT TAX APPLICATION
IMPORTANT: You must complete each of the following sections or your application will be returned
USE THIS APPLICATION TO:
·License New Business: A new business with no previous owners.
·Change Ownership: If purchasing an existing business or changing business entity (sole owner to corporation, etc.).
If you need to update a license, add a business location, or make other
changes: Request an update card or provide a written notification of the change (a form is not necessary). Please include fees of $12 per location plus applicable city fee(s).
I.LICENSE TYPE
Transaction Privilege Tax (TPT): Anyone involved in an activity taxable under the TPT statutes must apply for a TPT License before engaging in business.
·For TPT, you are required to obtain a separate license for each business or rental location. This may be accomplished in one of the following ways:
·Each location may be licensed as a separate business with a separate license number for purpose of reporting sales and use taxes individually. Therefore a separate application is needed for each location.
Multiple locations may be licensed under a consolidated license number, provided the ownership is the same, to allow filing of a single tax return. If applying for a new license, list the various business locations as instructed below. If already licensed and you are adding locations, do not use this application to consolidate an existing license. Request on update form.
Please Note: Applicants in the construction contracting business may be required to submit bonds for TPT tax before a transaction privilege license is issued. The amount of bond required is based on the type of construction performed. Please see the Department of Revenue Taxpayer Bonds brochure for more information.
In addition, bonds are required for new license holders for construction contracts over $50,000, before building permits can be issued. TPT license holders who are delinquent in payment of tax or returns are also subject to bonding.
Withholding & Unemployment Taxes: Employers paying wages or salaries to employees for services performed in the State must apply for a Withholding number & Unemployment number.
Use Tax: Out-of-state vendors (that is, vendors with no Arizona location) making direct sales into Arizona must obtain a Use Tax Registration Certificate. In-state vendors making out-of-state purchases for their own use (and not for resale) must also obtain the Use Tax Registration Certificate.
TPT for cities only: This type of license is needed if your business activity is subject to city TPT that is collected by the state, but the activity is not taxed at the state level.
Many of the larger cities in Arizona administer and collect their own privilege taxes. Please contact those cities directly to
obtain information about licensing requirements.
II.TYPE OF OWNERSHIP OR EMPLOYMENT UNIT
Check as applicable. Corporation must provide the state and date of incorporation.
III.BUSINESS INFORMATION
·Enter the Legal Business Name of the Owner or Employing Unit (Name of corporation as listed in its articles of incorporation, or individual & spouse, or partners, or organization owning or controlling the business).
·Enter the name of the Business/DBA (doing business as) name, if same as above, enter "same."
·Enter mailing address where all correspondence is to be sent. You may use
your home address, corporate headquarters, or accounting firm's address, etc. If mailing addresses differ for licenses (for instance withholding and unemployment insurance), please use cover letter to explain.
·If you wish correspondence to be sent to a name other than the owner, enter the name of the department or accountancy firm in the "In care of" box to ensure delivery by the postal service.
·Enter the street address for the primary location(s) of the business. For additional
business location(s) complete the supplemental form on the reverse side of the instructions.
·Describe the major business activity:
principal product you manufacture, commodity sold, or services performed. Your description of the business is very important because it determines your transaction privilege tax rate and provides a basis for state economic forecasting.
·Enter the date the business started in Arizona.
·Enter the date sales began in Arizona.
·Enter the date employees were first hired in Arizona and the average number of employees.
·Cash/Accrual Methods: Cash method requires the payment of tax based on sales receipts actually received during the period covered on the tax return. When filing under the accrual method, the tax is calculated on the sales billed rather than receipts.
·Sellers of new motor vehicles and motor vehicle tires in the state, for on-road use, are required to report and pay waste tire fees to the Department of Revenue. By checking the box, you will be sent form TR-1 on a quarterly basis.
·Indicate whether you are liable for FUTA
and enter your Federal Employer Identification number.
·Taxpayers are required to provide their taxpayer identification number (TIN) on all returns and documents. A TIN is defined as the federal employer identification number (EIN), or social security number (SSN) depending upon how income tax is reported. Employers must provide their federal EIN. A penalty of $5 will be assessed for each document filed without a TIN.
IV. IDENTIFICATION OF OWNER(S)
Enter as many as applicable; attach a separate sheet if additional space is needed.
V.LOCATION OF TAX RECORDS
Complete as indicated.
VI. PREVIOUS OWNERS
Complete this section if you acquired an existing business.
VII. EMPLOYMENT INFORMATION
Enter total gross wages paid for each quarter the business has operated. Enter the number of persons performing services each week the business operated.
VIII. COMPLETE AS APPLICABLE
IX. FEES
There are no fees for Withholding, Unemployment, or Use Tax registrations. To calculate the fees for TPT ($12) licenses, calculate the State fees by multiplying the number of locations in the state by $12. To calculate the city(ies) fee, use the table on the reverse of instructions. First, indicate the number of businesses or physical locations for each of the cities for which the Department of Revenue licenses and collects. Then multiply by the city fee for each city in which you will do business. Add the columns to determine the total city fees. Fill in the totals for state fees and city fees on the application form and total to determine the amount due. Make checks payable to the Arizona Department of
Revenue. Be sure to return the instruction/fees sheet with your application.
To obtain licensing for cities not listed on the form, please contact the city directly.
X.SIGNATURES
The application must be signed only by individuals legally responsible for the business, not agents or representatives.
XI. VOLUNTARY ELECTION OF UN- EMPLOYMENT TAX COVERAGE
Complete and sign this portion of the application ONLY if you wish to provide unemployment coverage to your employees, and you believe you are not REQUIRED to provide coverage. Refer to "A Guide to Arizona Employment Tax Requirements" or "Employers' Handbook" for requirements.
ADOR 50-4002 (4/96) UC - 001
CITIES OR TOWNS LICENSED BY THE STATE
C
F
TOTAL
O
CITY/TOWN
E
FEES
D
APACHE JUNCTION
AJ
2.00
GLOBE
GL
SAFFORD
SF
BENSON
BS
5.00
GOODYEAR
GY
SAHUARITA
SA
BISBEE
BB
1.00
GUADALUPE
GU
SAN LUIS
SU
BUCKEYE
BE
HAYDEN
HY
SEDONA
SE
BULLHEAD CITY
BH
HOLBROOK
HB
SHOW LOW
SL
CAMP VERDE
CE
HUACHUCA CITY
HC
SIERRA VISTA
SR
CAREFREE
CA
10.00
JEROME
JO
SNOWFLAKE
SN
CASA GRANDE
CG
KEARNY
KN
SOMERTON
SO
CAVE CREEK
CK
20.00
KINGMAN
KM
SOUTH TUCSON
ST
CHINO VALLEY
CV
LAKE HAVASU
LH
SPRINGERVILLE
SV
CLARKDALE
CD
LITCHFIELD PARK
LP
ST. JOHNS
SJ
CLIFTON
CF
MAMMOTH
MH
SUPERIOR
SI
COLORADO CITY
CC
MARANA
MA
SURPRISE
SP
COOLIDGE
CL
MIAMI
MM
TAYLOR
TL
COTTONWOOD
CW
ORO VALLEY
OR
12.00
THATCHER
TC
DOUGLAS
DL
PAGE
PG
TOLLESON
TN
DUNCAN
DC
PARADISE VALLEY
PV
TOMBSTONE
TS
EAGAR
EG
PARKER
PK
WELLTON
WT
EL MIRAGE
EM
PAYSON
PS
WICKENBURG
WB
ELOY
EL
PIMA
PM
WILLCOX
WC
FLORENCE
FL
PINETOP/LAKESIDE
PP
WILLIAMS
WL
FOUNTAIN HILLS
FH
PRESCOTT VALLEY
PL
WINKELMAN
WM
FREDONIA
FD
QUARTZSITE
QZ
WINSLOW
WS
GILA BEND
GI
QUEEN CREEK
QC
YOUNGTOWN
YT
GILBERT
GB
YUMA
YM
FOR CITIES NOT LISTED, PLEASE CONTACT THE CITY DIRECTLY
PLEASE NOTE:
City fees are subject to change occasionally.
You will be billed for the difference.
Total of City Fees: State Fees $12.00 x No. Loc.:
TOTAL FEES:
FOR ADDITIONAL LOCATIONS, COMPLETE THE FOLLOWING:
Name Doing Business As at this Location
Physical Location (not P.O. Box or Rte. No.)
Telephone No.
City
County
State
ZIP Code
Avg. No. of Employees
If more space is needed, please attach additional sheet.
Completing the Arizona Joint Tax Application form is an essential step for businesses operating in the state. This process ensures that your business is properly registered for various tax obligations. Follow these steps carefully to fill out the form accurately.
Once you have submitted the application, you can expect to receive confirmation from the state regarding your business registration. Ensure to keep a copy of the completed application for your records. If you have any questions during the process, do not hesitate to reach out to the appropriate state departments for assistance.
Filling out the Arizona Joint Tax Application form can be straightforward, but many people make common mistakes that can delay the processing of their application. One frequent error is failing to complete all required sections. The form has specific areas that must be filled out, and if any section is left blank, the application will be returned. It's essential to carefully review each part of the form and ensure that all necessary information is provided.
Another mistake is not providing accurate business information. Many applicants either misstate their legal business name or use an incorrect DBA (doing business as) name. This can lead to confusion and potential legal issues down the line. It’s crucial to double-check that the business name matches the records with the state. Additionally, the mailing address should be current and reflect where correspondence will be sent. Inaccurate addresses can result in missed communications.
Many applicants also overlook the importance of including their Federal Employer Identification Number (EIN). This number is vital for tax purposes and should be clearly stated on the application. Without it, the application may be incomplete, leading to further delays. If the business has multiple owners or partners, ensuring that all necessary identification information, including Social Security numbers, is provided is equally important.
Finally, applicants sometimes forget to sign the application. The form requires the signatures of individuals who are legally responsible for the business, such as owners or corporate officers. A missing signature can be a simple oversight, but it can halt the entire application process. Always remember to review the application one last time before submission to ensure that all signatures are present and that the application is ready to go.