Taxes / Seller's permits by state / Arizona

Do I need a seller's permit to sell on eBay or Poshmark in Arizona?

No: the Arizona Department of Revenue says you are not required to obtain a transaction privilege tax (TPT) license if you only sell through a marketplace facilitator, which should give you documentation (such as Arizona Form 5020) that it collects and remits the TPT for you. An Arizona-based seller who also sells direct (own site, Facebook, a flea market) is an Arizona retailer and needs a TPT license from AZTaxes.gov: the state fee is $12 per location, plus any city license fees.

Arizona calls it a transaction privilege tax (TPT) license, issued by the Arizona Department of Revenue.

General information, not tax or legal advice. Check with a tax professional about your own situation.

Checked against the official pages listed below on Oct 23, 2026.

Arizona in short

Sell only on marketplaces that collect the tax:: No: the state says registration is not required
Also sell direct (own site, Facebook, flea market):: Yes: the state says to register; $12 fee
Resale certificate:: Arizona Resale Certificate (Form 5000A)
Garage and occasional sales:: Exempt: for city licensing, private sales such as a garage sale on no more than three separate occasions during any calendar year
Where to register:: AZTaxes.gov

If you sell only on eBay, Poshmark and other marketplaces

A marketplace seller who only sells through marketplace facilitators is not required to obtain a TPT license, and ADOR's licensing page says this holds regardless of the seller's physical presence in Arizona; the facilitator collects and remits the TPT and should provide documentation, such as the Form 5020 exemption certificate, which the seller keeps. A seller may still choose to hold a license, but then it files TPT returns and deducts the facilitator's sales with deduction code 804.

The rule: A.R.S. § 42-5014; A.R.S. § 42-5044.

"No, you are not required to obtain a transaction privilege tax (TPT) license if you only sell through a marketplace facilitator."

Arizona Department of Revenue, FAQ - Remote Sellers and Marketplace Facilitators, Am I required to register and file if I am a marketplace seller?

"Regardless of its physical presence with Arizona, a marketplace seller is not required to obtain a TPT license if it only sells its products through marketplace facilitators."

Arizona Department of Revenue, Licensing and Renewal Requirements

Arizona's sales tax is the transaction privilege tax (TPT), a tax on the business of selling at retail, licensed by the state and by cities. Gross receipts from a casual activity or sale are not taxable under the retail classification.

Sources: FAQ - Remote Sellers and Marketplace Facilitators; Marketplace Seller/Remote Seller Exemption Certificate (Form 5020); Licensing and Renewal Requirements; Conducting Taxable Retail Activity; TPT License.

If you also sell direct: your own site, Facebook, flea markets, consignment

Retailers with a physical presence in Arizona (a storefront, people or equipment there) must be licensed as Arizona retailers regardless of sales volume, and a vendor running a business from home uses the home address on the application. A seller with no Arizona presence licenses as a remote seller once its direct sales into Arizona pass the economic threshold; marketplace sales don't count toward it.

Fee:: $12 per location for the state license, plus any city license fees; a vendor who only sells at special events still pays $12 once and a separate city fee for each city.
Renewal:: A remote seller's license is valid for the calendar year it is issued and may be renewed at no additional cost; retailers with an Arizona presence are also responsible for any city license renewal fees.
Register:: AZTaxes.gov

"If you meet these physical presence requirements, you are not a remote seller, and you must be licensed as an Arizona retailer."

Arizona Department of Revenue, FAQ - Remote Sellers and Marketplace Facilitators, remote seller definition

"The cost for each license per location is $12."

Arizona Department of Revenue, TPT License

Sources: FAQ - Remote Sellers and Marketplace Facilitators; TPT License; Licensing and Renewal Requirements.

Resale certificate: buying inventory without paying sales tax

The form:: Arizona Resale Certificate (Form 5000A)
Do you need your own permit to give one?: Yes: the state ties the certificate to the buyer's own permit or account number

The purchaser fills out Form 5000A and gives it to the vendor to document a purchase of tangible personal property for resale in the regular course of business. The form asks for the purchaser's TPT or other state's sales tax license number, and ADOR says an Arizona wholesale business must obtain a TPT license to buy items for resale tax-free.

Thrift stores, estate sales and yard sales

The state pages we checked don't say anything specific about using a resale certificate at a thrift store, estate sale or yard sale. A certificate is given to a seller who would otherwise charge you tax, so whether a particular store takes one is between you and that seller; ask before you buy.

Misusing a certificate

Form 5000A states that willful misuse of the certificate subjects the purchaser to criminal penalties of a felony under A.R.S. § 42-1127, and using the goods yourself instead of reselling them subjects you to Arizona use tax.

"Wholesalers must have a Transaction Privilege Tax (“TPT”) or other state’s Sales Tax License to purchase tangible personal property for resale."

Arizona Department of Revenue, Arizona Form 5000A, Arizona Resale Certificate (ADOR 10316, 8/25), ADOR 10316 (8/25)

Sources: Arizona Form 5000A, Arizona Resale Certificate (ADOR 10316, 8/25); Arizona Resale Certificate; Conducting Taxable Retail Activity.

Garage sales, yard sales and other occasional sales

Exempt: for city licensing, private sales such as a garage sale on no more than three separate occasions during any calendar year. A casual sale is an isolated or one-off sale where the volume and frequency don't show the seller regularly sells such property; a garage sale is the department's example, and no TPT license is needed for it. Selling used items regularly at local flea markets is a business and taxable.

The rule: A.R.S. § 42-5001(1); A.A.C. R15-5-101(2) and R15-5-102(A); Model City Tax Code § 300(f).

"However, selling used items regularly at local flea markets would be considered a business and subject to tax because the sale is repeated and continuous and not isolated in nature."

Arizona Department of Revenue, Conducting Taxable Retail Activity, casual retail sale

Sources: Conducting Taxable Retail Activity; Model City Tax Code: Licensing Requirements.

Worked examples

Marketplace-only seller in Phoenix

You list only on marketplace platforms that collect Arizona TPT for you. No TPT license is required; keep each platform's Form 5020 or similar notice. If you already hold a license from before, ADOR says you may cancel it after getting that documentation.

Adding a flea market table in two cities

Selling at a flea market regularly is a taxable business. The state license is $12 for one location, and ADOR says special-event vendors pay the $12 once, plus a separate city license fee for each city where they sell (unless already licensed there).

Selling items on consignment

ADOR says gross receipts from consignment sales are taxable under the retail classification and a consignee must get a TPT license before making consignment sales. If a shop sells your items on consignment, the shop is the consignee collecting the tax.

Edge cases and details

If a marketplace facilitator gives you no exemption certificate or other proper documentation, and you otherwise meet the threshold, ADOR says the income through that facilitator is included in your gross receipts and is taxable.
Form 5000A asks for a TPT or other state's sales tax license number; a marketplace-only seller without one may choose to keep a TPT license, which ADOR allows (returns are then required).
The garage-sale limit of three occasions a year comes from the Model City Tax Code's licensing article, which applies to city privilege tax licensing.
A business run from home still needs a license, with the home address as the business address.

What to do

Marketplace-only: save each marketplace's Form 5020 or written notice that it collects Arizona TPT on your sales.
Selling direct from Arizona: apply for a TPT license at AZTaxes.gov ($12 per location plus city fees) before your first sale, and keep city licenses renewed.
Buying inventory for resale: give suppliers a completed Form 5000A with your license number.
Ask a tax professional if you're unsure whether your yard or flea market selling has become a business.

Common questions

Can I cancel my Arizona TPT license if I only sell on marketplaces now?

ADOR says a marketplace seller that only sells through a marketplace facilitator may cancel its license after receiving an exemption certificate or other proper documentation from the facilitator.

Do I need a TPT license for a garage sale in Arizona?

No. ADOR says a garage sale is a casual sale and casual activities are not part of the taxable business; the Model City Tax Code exempts private sales like a garage sale on up to three occasions a year from city licensing.

How much is an Arizona TPT license?

$12 per location for the state license, plus any city license fees.

General information, not tax or legal advice

This page summarizes Arizona's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Arizona Department of Revenue directly.

Sources

Official pages this page is built from, with the day each was read.

Arizona Department of Revenue: FAQ - Remote Sellers and Marketplace Facilitators; read Oct 23, 2026. Marketplace-only sellers don't need a TPT license; physical-presence sellers must be licensed.
Arizona Department of Revenue: Marketplace Seller/Remote Seller Exemption Certificate (Form 5020); read Oct 23, 2026. What the facilitator's certificate does.
Arizona Department of Revenue: TPT License; read Oct 23, 2026. $12 per location, city licenses, special event vendors, home businesses.
Arizona Department of Revenue: Licensing and Renewal Requirements; read Oct 23, 2026. Registration at AZTaxes.gov, fees and renewal.
Arizona Department of Revenue: Arizona Resale Certificate; read Oct 23, 2026. Purpose of Form 5000A.
Arizona Department of Revenue: Arizona Form 5000A, Arizona Resale Certificate (ADOR 10316, 8/25); read Oct 23, 2026. License number requirement and misuse penalty.
Arizona Department of Revenue: Conducting Taxable Retail Activity; read Oct 23, 2026. Casual sales, flea markets, wholesalers, consignment.
Arizona Department of Revenue: Model City Tax Code: Licensing Requirements; read Oct 23, 2026. Casual activity: up to three occasions a year.

Free 1-page Reseller Cheat Sheet: fees on 8 platforms, Media Mail and stamp prices

What each platform takes from a $10, $25 and $50 sale, Media Mail 1-10 lb, Ground Advantage to Zones 1, 5 and 8, and the Forever stamp, on one printable page. The link appears as soon as you sign up.