Arizona Form 10193: Business Account Update Sections, Fees, and Filing

Arizona Form 10193, the Business Account Update, is the paper form you file with the Arizona Department of Revenue (ADOR) to change information on an existing Transaction Privilege Tax (TPT), Use Tax, or Withholding/Unemployment Tax account. It covers mailing address changes, DBA name changes, adding or closing a business location, updating owners and officers, and canceling a license. Most of these same changes can also be made online at AZTaxes.gov, which is faster. The form itself is a free download from ADOR.

When to Use Form 10193 (and When Not To)

Form 10193 is the right document when your TPT license number stays the same and you just need to update something on the account. ADOR lists four triggering situations on its page for the form: canceling your license, changing your business name and mailing address, editing location information, and updating owner or officer details.¹

It is not the right form if ownership of the business has completely changed, or if the physical business location on the license has changed. Arizona law makes a TPT license non-transferable in those situations, so the old license has to be surrendered and a new one issued through Form JT-1 (Joint Tax Application) for a $12 state fee plus up to $50 per jurisdiction in municipal fees.² Correcting a DBA, moving a mailing address, or swapping an officer stays on Form 10193.

Before you print the paper form, check whether AZTaxes.gov can handle your change. Canceling a license, changing a mailing address, and adding, closing, or editing a location can all be done through the portal.³ Online updates can appear on your account in as little as four hours, compared to weeks for a mailed form.⁴

A few things still require the paper form. Changing the primary user login on your AZTaxes account cannot be done online and must come through Form 10193.⁵ Changing filing frequency to monthly also goes through the paper form. Delegate and additional user access, on the other hand, is handled only through AZTaxes.gov and does not belong on 10193.

What to Have Ready Before You Start

Gather this information before you open the form:

Your Arizona TPT license number, printed on your current license certificate.
Your Federal Employer Identification Number, or your Social Security Number if you are a sole proprietor with no employees.³
The exact new address, DBA name, or the names, titles, and Social Security Numbers of any owners or officers being added or removed.
Applicable state and city business codes if you are adding a location or changing business activity.
Effective dates: first or last day of business at a location, or the date an ownership change took effect.

Double-check that the taxpayer identification number field is filled in. ADOR charges a $5 penalty for each document filed without one.³

Filling Out the Form Section by Section

The form has four sections. Complete only the ones that apply to your change and leave the rest blank.

Section A: Business Information

Enter your legal business name, license number, and FEIN or SSN at the top. Then check the boxes that describe what you are changing. Section A is organized into eight numbered subsections:³

Subsection 1 handles license changes: cancel, reprint, or reinstate. Reprinting or reinstating costs $12 per location for the state fee, plus any city fees.
Subsection 2 is for license type. Check all that apply: TPT License, Use Tax, TPT for Cities Only, or Withholding/Unemployment Tax Registration.
Subsection 3 is for a change in organization type (sole proprietorship, partnership, corporation, LLC, and so on).
Subsection 4 updates the AZTaxes primary user. Enter the full name and email of the new primary user. This is not where delegate access changes go.
Subsection 5 is the business name change. Write the old DBA and the new DBA. If the new name is the same as the legal business name, write “same.”
Subsection 6 is the mailing address update, with phone, email, and fax.
Subsection 7 covers locations. Use it to add a location (with first day of business), close one (with last day of business and location code), or edit the physical address of an existing one. Do not use a P.O. Box for the physical address.
Subsection 8 is for the state and city business codes that describe your activity at the location.

Section B: Owner and Officer Changes

Section B is where you add or remove owners, partners, corporate officers, or LLC members. For each person, check whether the entry is new or a deletion, then provide the Social Security Number, title, and full name.³ Keeping this list current matters for more than record-keeping. ADOR will not process other account modifications if the signer is not listed as an authorized owner or officer.⁴

Section C: Required Signatures

An authorized individual — an owner, partner, corporate officer, or managing member — must sign and date the form. The form references A.R.S. § 23-722, which governs employer reporting to the state.³ An unsigned form will be returned.

Section D: License Fee Worksheet

If your change triggers a fee, such as reprinting a license, reinstating a canceled license, or adding a new location, Section D is where you total it. State fees run $12 per location, and municipal fees vary by jurisdiction. Include payment with the form to avoid processing delays.

Where to Send It

Mail the completed form and any fee payment to:

Arizona Department of Revenue
License and Registration
PO Box 29032
Phoenix, AZ 85038-9032¹

Certified mail gives you a receipt showing when you submitted. ADOR does not publish a processing timeline for mailed updates, so if the change is time-sensitive, especially adding a location before you start collecting TPT there, use AZTaxes.gov instead; online updates can show on your account within hours.⁴ If the submission is incomplete or the signer is not an authorized person on the account, ADOR may reject the form or ask for more documentation. Check AZTaxes.gov after a few weeks to confirm the change took effect.

Canceling a TPT License

Closing the business is one of the most consequential reasons to file this form, because an uncanceled TPT license does not go away on its own. ADOR will automatically renew it and charge renewal fees and penalties even if the business has stopped operating.⁴ Not renewing is not the same as canceling.

To cancel, use Section A, Subsection 1 of Form 10193 and enter the cancel effective date, or do it online through AZTaxes.gov. Either way, file any outstanding TPT returns through the final period of business activity. Operating without a proper license in Arizona is a class 3 misdemeanor, and the penalty for failing to register or renew is 50 percent of the city renewal fee.⁴

Location Changes and the Fees They Trigger

Arizona requires a separate TPT license certificate displayed at each business location. A business operating at two or more locations, or under two or more business names, must hold a license for each.² Adding a location through Form 10193 triggers the $12 state license fee plus municipal fees for the jurisdiction where the new location sits.

Moving a business is different from updating a mailing address. Under A.R.S. § 42-5005, changing the physical business address listed on your license makes the existing license non-transferable. The old license has to be surrendered and reissued for the new location at the $12 state fee plus up to $50 per jurisdiction in municipal fees.² A mailing address change where the business still operates at the same physical location does not carry that fee.

Update Your Federal Records Separately

Filing Form 10193 with Arizona does not update your federal records. If your business mailing address, business location, or responsible party has changed, the IRS expects a separate Form 8822-B. Responsible party changes must be reported to the IRS within 60 days.⁶ Skipping that step sends IRS correspondence to the wrong address, and you often will not know until a notice has already gone somewhere you are not.

1
Arizona Department of Revenue. Business Account Update
2
Arizona Legislature. Arizona Revised Statutes Title 42-5005 – Transaction Privilege Tax and Municipal Privilege Tax
3
Arizona Department of Revenue. Arizona Form 10193 Business Account Update
4
Arizona Department of Revenue. Renewing a TPT License
5
AZTaxes.gov. FAQ
6
Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business