The Arizona Registrar of Contractors (ROC) warns contractors that even if they have received a notice from the Department of Revenue stating: “If you are a contractor whose only business is to enter into contracts with the owner of real property for the maintenance, repair, replacement or alteration of existing property, beginning January 1, 2015, you do not need to have a transaction privilege tax (TPT) license,” Arizona Revised Statutes § 32-1122(B)(1)(h) requires all contractor license applicants and licensees to provide the ROC with a TPT license number to obtain or renew a contractor license. The ROC confirmed that it has asked the legislature to make these laws more consistent by removing this TPT requirement. However, it cautions that, until this change is made, contractors need to maintain their Arizona TPT license.
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