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Arizona Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Arizona Department of Revenue (ADOR)'s own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Arizona, give your supplier a completed Arizona Resale Certificate (5000A); you need a Arizona seller's registration number to fill it in. The multistate Streamlined (SST) certificate is not addressed in the state's guidance and the MTC uniform certificate is accepted. Buyers registered only in another state can generally use their home-state number. Registering for the Transaction Privilege Tax (TPT) License: $12.

Resale form
5000A
buyer fills it in
Permit fee
$12
Transaction Privilege Tax (TPT) License
SST form
Not stated
SSTGB Form F0003
MTC form
Accepted
uniform certificate

Arizona resale certificate and permit rules

Arizona: seller's permit & resale certificate

Transaction privilege tax (TPT) · Agency: Arizona Department of Revenue (ADOR)

Permit
Transaction Privilege Tax (TPT) License
Registration fee
$12
SST form
Not stated
MTC form
Accepted
Resale certificate
Arizona Resale Certificate (5000A)Get the official form →
How long it's valid
Single transaction or a stated period chosen by the buyer; ADOR encourages not exceeding 12 months, but a certificate is considered accepted in good faith for up to 48 months if the vendor has documentation that the TPT license is valid for each calendar year covered (Form 5000A, ADOR 10316 rev. 8/25). Must be obtained at the time of sale; incomplete certificates are not accepted in good faith.
Seller's permit
Transaction Privilege Tax (TPT) License — $12. $12 state fee per business location (locations under common ownership may be consolidated under one license). Separate city license fees apply for each city where the business has a base of operation (shown on ADOR's License Fee Worksheet). Special-event vendors pay the $12 state fee once plus each city's fee. $12 to reprint a lost license plus any city fees.Register with Arizona Department of Revenue →Renewal: Renew annually by January 1 (license valid Jan 1–Dec 31; delinquent after last business day of January). No state renewal fee; city renewal fees vary. Remote seller/marketplace facilitator licenses have no renewal fees.
Buyer registered in another state?
Yes — Form 5000A: 'Wholesalers must have a Transaction Privilege Tax ("TPT") or other state's Sales Tax License to purchase tangible personal property for resale,' and the form's license field is 'TPT/Sales Tax License No.'
Multistate forms
Form 5000A is prescribed under A.R.S. § 42-5022 and is for tangible personal property purchased for resale only (not other deductions). Arizona is not an SST member. Arizona is listed on the MTC Uniform Resale Certificate; MTC note 3 says it is valid as a resale certificate only if it contains the purchaser's name, address, signature, and Arizona TPT (or other state sales tax) license number, per A.R.S. § 42-5022.
Verify a certificate
Official verification lookup →
Good to know
  • Arizona's TPT is a tax on the seller's privilege of doing business, not a sales tax on the buyer; cities levy their own TPT, now administered by ADOR (business may need city licenses as well).
  • Form 5000A section E lists sales for resale that don't require a TPT/sales tax license (U.S. government, unlicensed Arizona school districts, certain 501(c) organizations with IRS determination letter).
  • Later use of property bought on a resale certificate (other than resale) subjects the buyer to Arizona use tax; willful misuse is a felony under A.R.S. § 42-1127.
  • TPT license certificates cannot be printed online; licenses aren't delivered until fees are paid.
Official sources for Arizona (6)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Arizona agency's pages, forms and rules don't state (2 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Arizona, step by step

  1. Register for a Transaction Privilege Tax (TPT) License with the Arizona Department of Revenue (ADOR) ($12). Register online.
  2. Fill in the Arizona Resale Certificate (5000A) with your registration number, what you sell and what you're buying. Official form.
  3. Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
  4. Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
  5. When you sell, collect Arizona sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: California. Related: Arizona sales tax rates, nexus and filing · sales tax nexus checker · Arizona business licenses

Arizona resale certificate FAQ

How do I get a resale certificate in Arizona?

Register for a Transaction Privilege Tax (TPT) License with the Arizona Department of Revenue (ADOR), then fill in the Arizona Resale Certificate (5000A) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a Arizona seller's permit cost?

$12. $12 state fee per business location (locations under common ownership may be consolidated under one license). Separate city license fees apply for each city where the business has a base of operation (shown on ADOR's License Fee Worksheet). Special-event vendors pay the $12 state fee once plus each city's fee. $12 to reprint a lost license plus any city fees. Renewal: Renew annually by January 1 (license valid Jan 1–Dec 31; delinquent after last business day of January). No state renewal fee; city renewal fees vary. Remote seller/marketplace facilitator licenses have no renewal fees.

Does Arizona accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): not addressed in the state's guidance. MTC uniform certificate: accepted. Form 5000A is prescribed under A.R.S. § 42-5022 and is for tangible personal property purchased for resale only (not other deductions). Arizona is not an SST member. Arizona is listed on the MTC Uniform Resale Certificate; MTC note 3 says it is valid as a resale certificate only if it contains the purchaser's name, address, signature, and Arizona TPT (or other state sales tax) license number, per A.R.S. § 42-5022.

Can an out-of-state business use its home-state resale number in Arizona?

Yes — Form 5000A: 'Wholesalers must have a Transaction Privilege Tax ("TPT") or other state's Sales Tax License to purchase tangible personal property for resale,' and the form's license field is 'TPT/Sales Tax License No.'

How long is a Arizona resale certificate valid?

Single transaction or a stated period chosen by the buyer; ADOR encourages not exceeding 12 months, but a certificate is considered accepted in good faith for up to 48 months if the vendor has documentation that the TPT license is valid for each calendar year covered (Form 5000A, ADOR 10316 rev. 8/25). Must be obtained at the time of sale; incomplete certificates are not accepted in good faith.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

Resale certificates in other states

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All states on one map and table, plus the cross-state helper →

General information, not tax advice. Confirm current rules with the Arizona Department of Revenue (ADOR) before relying on them.