Reseller tax guide

Arizona resale certificate and sales tax for resellers

A summary of what the sources listed on this page say about Arizona: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.

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Not tax advice. General information only: not tax, legal, or financial advice. Tax rates, forms, and rules change and vary by state, locality, and your situation. Confirm with the tax agency or a qualified tax professional before relying on it. Strooply is software from The Stroop LLC. It is not a certified public accounting firm, tax advisory service, enrolled agent or law firm, and nothing on this page creates a professional relationship with you. The full disclaimer and limits of liability are in the Terms of Service. By using this page, you agree to those terms. See something wrong? Report an error.

Last reviewed Oct 8, 2026

Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.

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At a glance

Arizona quick facts

What the sources listed below say. Rules change, and how they apply depends on the facts of each case.

State base sales tax rate: 5.60%^[9]
Resale certificate: Form 5000A (Arizona Resale Certificate)^[9]
Certificate expiry (as listed): Set by the buyer on the form; 12 months encouraged, up to 48 months accepted in good faith^[9]
Permit or registration: Transaction Privilege Tax (TPT) License^[4]
Cost of the permit: $12 per location; cities may charge separate license fees^[4]
Online application offered: Yes^[5]
Where to apply: State application page^[5]
Certificate form: State certificate form^{[1, 2]}

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Permit and certificate

What the state says about its permit and resale certificate

The state calls the registration associated with buying for resale and collecting tax a Transaction Privilege Tax (TPT) License.^[4] The state says the cost is: $12 per location; cities may charge separate license fees.^[4] The state says it offers an online application.^[5] State application page.^[5]

The resale certificate the state lists is Form 5000A (Arizona Resale Certificate). Expiry: Set by the buyer on the form; 12 months encouraged, up to 48 months accepted in good faith.^[9] The state's certificate form asks for a permit or registration number.^[2] State certificate form.^{[1, 2]}

Sourcing

What the state says about buying inventory for resale

Multistate certificates

The state says it accepts the Multistate Tax Commission uniform certificate.^[8]

Out-of-state buyers

Yes. Arizona Form 5000A accepts a TPT license number or another state's sales tax license number, and the MTC form is valid when it includes an Arizona TPT or other state's sales tax license number.^{[2, 8]}

Other points the sources mention

Arizona's resale certificate is Form 5000A (Arizona Resale Certificate). Form 5000, the Transaction Privilege Tax Exemption Certificate, says not to use it to claim a sale for resale.^{[2, 3]}
On Form 5000A the buyer picks the dates it covers. ADOR encourages staying within 12 months, and a certificate is 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.^[2]
Arizona TPT is a tax on vendors for the privilege of doing business in the state. According to ADOR, a TPT license is valid for one calendar year and must be renewed by January 1.^{[4, 6]}
ADOR says a marketplace seller is not required to hold a TPT license if it only sells through a marketplace facilitator. Form 5000A says a wholesaler needs a TPT license or another state's sales tax license to buy for resale.^{[2, 7]}

Refunds

What the state says about refunds of sales tax paid on inventory

Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Arizona. According to the state's information, only the seller can claim the refund of that sales tax from the state, and a purchaser is pointed to the seller.^[9]

Who files, per the state: Seller files, per the state^[9]
Refund form named by the state: Amended TPT return via AZTaxes, or written claim with a power of attorney^[9]
How the state says to submit: The Department says only the vendor that reported and remitted the tax can request a TPT refund^[9]
Time limit the state describes: Generally 4 years^[9]

The Department says only the vendor that reported and remitted the Transaction Privilege Tax (TPT) can request a refund. The Department gives the limitation period as 4 years.^[9]

Illustration

Illustration: the Arizona state base rate applied to an amount you enter

Example monthly spend before tax (dollars)

Enter an amount to see an illustration.

Illustration only. It applies the 5.60% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.

Not tax advice. Last reviewed Oct 8, 2026. Confirm with the state agency or a qualified tax professional. Report an error

Keep each purchase receipt linked to the items it covers

Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.

Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.

Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.

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FAQ

Common questions and what the sources say

Do I need a TPT license to sell on eBay in Arizona?

ADOR says a marketplace seller is not required to obtain a TPT license if it only sells through a marketplace facilitator, and that the facilitator is to give the seller documentation that it collects and remits the tax. For direct sales to Arizona customers by a seller with no physical presence in Arizona, ADOR says a license is needed once the economic nexus thresholds are met. A marketplace seller may choose to hold a license anyway.^[7]

How do I get a resale certificate in Arizona?

ADOR's Form 5000A, the Arizona Resale Certificate, is filled out by the buyer and given to the seller. The form does not need to be sent to ADOR. It says wholesalers must have a TPT license or another state's sales tax license to purchase for resale.^{[1, 2]}

Does an Arizona resale certificate expire?

On Form 5000A the buyer enters the dates it is valid. ADOR encourages a period of no more than 12 months, and says a certificate is 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.^[2]

How do I apply for an Arizona TPT license?

ADOR lists four ways to apply: online at AZTaxes.gov, through Arizona Business One Stop, on a paper Joint Tax Application (JT-1) mailed to the address on the form, or by delivering the JT-1 in person to an ADOR office. A city license or fee may also apply where the business operates.^{[4, 5]}

Does Arizona accept the Multistate Tax Commission resale certificate?

Yes, for tangible personal property bought for resale in the ordinary course of business. The MTC's Arizona note says the certificate is valid only if it contains the purchaser's name, address, signature and an Arizona TPT or other state's sales tax license number.^[8]