Special Events Food & Non-Food Vendors
Notice for Food Trucks, Food Vendors, Craft and Product Vendors
The State of Arizona has sent out the following information below for all vendors, mobile units or temporary, for all festivals conducted in the state of Arizona. Because all vendors must comply with state and city ordinances and laws, there will be a few changes to the guidelines to follow. The City of Tolleson will now require you to register your business and apply for a City Business license. You will be required to obtain a Tolleson Business license annually.
You are required to submit documentation to the State of Arizona for transaction privilege tax (TPT), please read the Arizona Department of Revenue (ADOR) highlighted below. You must comply with the state Tax requirements. The city of Tolleson is required to submit a list of all vendors participating in our events.
The annual City of Tolleson business license are the following:
- Mobile food vendors (truck or trailer) a fee of $120.
- Craft and food tent vendors (temporary) will also need a business license with a fee is $60.
- This will be an annual City of Tolleson fee.
You can apply online at Tolleson Business License Application
PLEASE READ BELOW:
You will also need to get the AZ TPT license.
ADOR highlights tax compliance requirements for special events in Arizona
Arizona is well known for its year-round events, including farmer’s markets, festivals, fairs, craft shows and rodeos. A staple of all of these occasions are numerous vendors that offer customers a wide variety of goods and services.
The Arizona Department of Revenue (ADOR) reminds those who host these events and on-site sellers to heed the potential tax compliance requirements for these events.
TPT license considerations:
- Vendors may need a state transaction privilege tax (TPT) and use tax license and can register on AZTaxes.gov to file and pay online.
- All individuals and businesses making sales, including selling crafts (even considered a hobby), are required by the Department of Revenue to be licensed and responsible for TPT. This is required even if selling only one time per year at special events.
- Promoters organizing a special event may also need a TPT license. (Please note: The TPT Short Form Application is no longer being used)
- Businesses employing personnel during a special event (other than family members) may need to register for Arizona withholding tax.
Tips to determine TPT license steps for special events:
- Vendors and promoters are encouraged to apply for a TPT license online at AZTaxes.gov.
- The Arizona Joint Tax Application is used to apply for transaction privilege tax, use tax, withholding and unemployment insurance.
- If the business is seasonal (no more than eight months) or a transient vendor, they need to indicate the months in which the business will be conducted in Arizona.
- Transient businesses are to be licensed using their home base as the business location.
- Businesses that operate at more than one location must be licensed for each location, but can choose to obtain separate license numbers for each location or report on a consolidated license.