Arizona's business compliance structure has a few features that distinguish it from other states. Annual reports are filed with the Arizona Corporation Commission (ACC), not a Secretary of State. Arizona LLCs are subject to a publication requirement similar to New York's, though less expensive. And Arizona has no franchise tax — the primary state tax obligation is the corporate income tax.
Arizona Corporation Commission Annual Report
Every Arizona domestic and foreign corporation must file an Annual Report with the Arizona Corporation Commission by the anniversary date of the entity's formation or authorization each year. The fee is $45 for domestic corporations and $45 for foreign corporations. The report is filed online at azcc.gov. Failure to file within 60 days of the due date results in administrative dissolution or revocation. Reinstatement requires a $100 fee plus all delinquent annual report fees.
Arizona LLCs are not required to file an annual report with the ACC. However, changes to the LLC's statutory agent, member information, or address must be reported via a Statement of Change within 30 days of the change.
Arizona LLC Publication Requirement
Under A.R.S. § 29-3201, every Arizona LLC — unless it has a known place of business in Maricopa or Pima County — must publish a Notice of LLC Formation in a newspaper of general circulation in the county of its known place of business for three consecutive weeks within 60 days of formation. If the LLC has a known place of business in Maricopa (Phoenix) or Pima (Tucson) County, no publication is required.
Publication costs vary by county but are generally $40–$200 — significantly cheaper than New York's requirement. Failure to publish does not cause automatic dissolution, but the LLC's certificate of organization can be administratively revoked by the ACC after notice.
Arizona Corporate Income Tax
Arizona imposes a corporate income tax under A.R.S. § 43-1111. The rate has been declining under H.B. 2838:
- 2024: 4.9%
- Flat 4.9% going forward (Arizona reached its target rate)
Corporate returns (Form 120) are due by the 15th day of the 4th month following the close of the taxable year (April 15 for calendar-year filers). Arizona conforms to federal income tax treatment for most items.
Pass-through entities pay no Arizona entity-level income tax, but individual members owe Arizona individual income tax (a flat 2.5% effective 2023 under Proposition 208 reversal) on their share of Arizona-source income.
Arizona Transaction Privilege Tax (TPT)
Arizona's sales tax is called the Transaction Privilege Tax (TPT) under A.R.S. § 42-5001. Unlike most states' sales taxes, the TPT is legally a tax on the privilege of doing business, not on the buyer — but sellers pass it to customers in practice. The state rate is 5.6%; combined with county and city rates, total TPT can reach 11%+ in some Arizona cities. TPT returns are filed monthly.
Key Deadlines
- Corporation Annual Report (ACC): Anniversary date. Fee: $45. Dissolution after 60 days delinquent.
- LLC Publication (non-Maricopa/Pima): Within 60 days of formation.
- Corporate Income Tax (Form 120): April 15 (calendar year). Rate: 4.9%.
- TPT Return: Monthly, by 20th of the following month.
How Compliance Singularity Handles Arizona
Compliance Singularity tracks your Arizona Corporation Commission annual report anniversary date and files through the ACC portal automatically. For new Arizona LLCs formed outside Maricopa and Pima Counties, the system identifies the publication requirement and surfaces the obligation within 60 days of formation. Corporate income tax and TPT obligations are calendared and tracked through your accounting and sales integrations.