Arizona Registrar of Contractors

Please keep your TPT number

You may have received a notice from the Department of Revenue stating, "[i]f 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."

Unfortunately, this guidance did not consider statutes governing the Registrar of Contractors. ARS 32-1122(B)(1)(h) requires all applicants and licensees provide the ROC with a TPT to obtain or renew a contractor license. The ROC has asked the legislature to make these laws more consistent by removing this TPT requirement. Until this change is made, contractors should maintain their state TPT license.