Decide on the legal structure of your business. See our business tax structure page. Common options include:

• Sole Proprietorship
• Partnership
• Limited Liability Company (LLC)
• C-Corporation (C-Corp)
• S-Corporation (S-Corp)
• Nonprofit

For more information, see our Tax Structure Guide!

Arizona does not require you to reserve a business name in advance, but you should ensure it is available:

• Check Name Availability: Arizona Entity Search

Submit the appropriate formation documents based on your chosen business structure to the Arizona Corporation Commission (ACC):

• LLC: File Articles of Organization.
  • Fee: $50.
  • File Online or Download Forms
• Corporation: File Articles of Incorporation.
  • Fee: $60.
  • File Online or Download Forms

If operating under a name different from your legal business name, register a Trade Name (DBA) with the Arizona Secretary of State.

• Fee: $10.
• Register a Trade Name Online

Check for state, county, or local licenses your business may need:

• Transaction Privilege Tax (TPT): Register for TPT if your business sells goods or services.
  • Apply Online
• Local Business Licenses: Check with your city or county for local licensing requirements.

If your business has employees or sells taxable goods, register with the Arizona Department of Revenue.

• Register Online with AZTaxes.gov

To separate personal and business finances, open a business bank account using:

• Your EIN (Employer Identification Number).
• Formation documents or operating agreement.

Arizona requires newly formed LLCs to publish a Notice of Formation in an approved newspaper for three consecutive weeks.

• Check publication requirements on the Arizona Corporation Commission Website

Annual Reports: Corporations must file annual reports with the Arizona Corporation Commission.

• Fee: $45.
• File Online

• Arizona Corporation Commission (ACC): Visit Here
• Arizona Department of Revenue (ADOR): Visit Here
• Arizona Small Business Development Center Network: Visit Here