To register a business in Arizona, you file formation documents with the Arizona Corporation Commission (ACC), name a statutory agent with an Arizona street address, publish notice of the new entity within 60 days, and register for the taxes and licenses your business triggers. The core filing fee is $50, and most founders finish the process in a few weeks depending on which processing tier they pay for.
Pick a Structure First
What you file depends on what you form. LLCs and corporations are the two entity types that go through the ACC’s formal registration process, and the paperwork, fees, and ongoing obligations differ between them.
- An LLC gives you flexible management and pass-through taxation by default. You file Articles of Organization. Arizona does not require LLCs to file annual reports.
- A corporation has a board, officers, and the ability to issue stock. You file Articles of Incorporation and must file an annual report every year on the anniversary of your formation date.
- Sole proprietorships and general partnerships file nothing with the ACC. You can optionally register a trade name with the Arizona Secretary of State, but that filing does not create a separate legal entity or give you exclusive rights to the name.1Arizona Secretary of State. Trade Names and Trademarks
Clear Your Business Name
Arizona law requires every LLC and corporation name to be distinguishable from any entity already on file with the ACC.2Arizona Legislature. Arizona Code 29-3112 Check availability in the ACC’s online database before you file. Minor differences in punctuation, spacing, or an added entity identifier like “LLC” or “Inc.” do not count as distinguishable, because those identifiers are stripped out when the ACC compares names.3Arizona Corporation Commission. Determining Distinguishability of Entity Names
Your name also has to carry the right identifier. LLCs need “limited liability company,” “LLC,” or “L.L.C.” Corporations need “corporation,” “corp,” “incorporated,” “Inc.,” or an approved variant.
Appoint a Statutory Agent
Every Arizona LLC and corporation needs a statutory agent: a person or company physically located in Arizona who agrees to accept legal documents on your behalf. The agent must have an Arizona street address. A P.O. box will not satisfy the requirement. You can be your own agent if you have a qualifying address.
The agent has to sign a formal written consent, which you submit alongside your formation documents on ACC Form M002.4Arizona Corporation Commission. Instructions – Statement of Change of Address or Agent Missing consent forms and P.O. box addresses are among the most common reasons the ACC rejects a filing.
File Your Formation Documents
What goes into the form depends on your entity type.
LLC: Articles of Organization
Arizona Articles of Organization must include the company name, principal address, statutory agent’s name and street address, and whether the LLC is member-managed or manager-managed. In a manager-managed LLC you list every manager plus any member who owns 20 percent or more. In a member-managed LLC you list every member.5Arizona Legislature. Arizona Code 29-3201 – Formation of Limited Liability Company This information becomes public record.
Corporation: Articles of Incorporation
Corporation filings require the corporate name, the number of shares authorized, a short description of the business, the name and address of each initial director, the statutory agent’s name and street address, and the names of all incorporators. Every incorporator must sign.6Arizona Legislature. Arizona Revised Statutes 10-202 – Articles of Incorporation
Where to File and What It Costs
You can submit through the ACC’s eCorp online portal, or deliver paper filings to the Phoenix office at 1300 West Washington Street or the Tucson office at 400 West Congress Street.7Arizona Corporation Commission. Corporations Division Home Page
The standard filing fee is $50 for most new entities.8Arizona Corporation Commission. Schedule of Fees – Corporations If you want faster review, the ACC sells expedited tiers: $100 for next-day service (submitted before 5 p.m.), $200 for same-day service (submitted before 10 a.m.), and $400 for two-hour service (available 8 a.m. to 3 p.m.). Standard processing times track the ACC’s current workload.
Once your filing is approved, the ACC sends a Notice of Approval or Approval Letter confirming your entity is legally formed.
Publish Notice Within 60 Days
Both LLCs and corporations have to publish notice of formation within 60 days of ACC approval. The rule depends on where your statutory agent sits.5Arizona Legislature. Arizona Code 29-3201 – Formation of Limited Liability Company
- In counties with fewer than 800,000 residents, you publish the notice in a newspaper of general circulation in the agent’s county, for three consecutive publications. The newspaper issues an Affidavit of Publication afterward as proof, and many newspapers will file it with the ACC for you. Confirm, don’t assume.
- In Maricopa and Pima counties, the ACC handles the notice itself by posting your approval in its public database. You do nothing.
Missing the 60-day window can put your entity at risk of administrative dissolution, so track the deadline from your approval date.
Get an EIN and Register for Taxes
Nearly every LLC and corporation needs an Employer Identification Number from the IRS, even without employees. You need one to open a business bank account, file tax returns, and handle federal reporting. Apply online at irs.gov and you receive the EIN immediately, or submit Form SS-4 by fax or mail.9Internal Revenue Service. Employer Identification Number
If your business engages in taxable activity in Arizona, you also need a Transaction Privilege Tax (TPT) license from the Arizona Department of Revenue. TPT is Arizona’s version of sales tax: it applies to the privilege of doing business in the state and is usually passed through to customers. The initial license fee is $12.10Arizona Legislature. Arizona Code 42-5005 – Transaction Privilege Tax and Municipal Privilege Tax Licenses It is valid for the calendar year of issue and renews each year with no renewal fee. A change in ownership or location requires surrendering the old license and paying a new $12 fee for reissuance. The ACC itself cannot tell you whether your business owes TPT and refers that question to the Department of Revenue.11Arizona Corporation Commission. 10 Steps to Starting a Business in Arizona
Arizona has no statewide general business license, but many cities and counties require their own. Check directly with the city or town where you’ll operate.
If You Plan to Hire Employees
Two obligations kick in the moment you hire anyone, even a single part-time worker.
Arizona requires every employer to carry workers’ compensation insurance. There is no minimum headcount. One part-timer triggers it, under A.R.S. ยง 23-901 and related statutes.12Industrial Commission of Arizona. Workers’ Compensation Insurance Employers’ Frequently Asked Questions
You also register for state unemployment insurance with the Arizona Department of Economic Security. Once liable, you pay unemployment tax on the first $8,000 in gross wages paid to each employee per calendar year.13Arizona Department of Economic Security. Unemployment Insurance Tax – Employees and Wages FAQ
Keep the Entity in Good Standing
What you owe the state after formation depends on which entity you chose.
Arizona LLCs do not file annual reports with the ACC. Corporations do, every year on the anniversary of their formation date. The report fee is $45, late filings add a $9 penalty per month, and a report still unfiled 60 days past the due date can trigger administrative dissolution of the corporation.
An operating agreement is not legally required for an Arizona LLC, but putting one in writing is strongly advisable.14Arizona Corporation Commission. Instructions – Articles of Organization – General Information Without one, Arizona’s default LLC statutes govern how your company operates, and those defaults may not match what you and your co-owners intend. Corporations should adopt bylaws and hold an initial organizational meeting to appoint officers.
Already Formed in Another State?
If your company is already formed elsewhere and you want to operate in Arizona, you do not form a new entity here. You apply for a certificate of authority as a foreign entity, submitting your home-state articles, any amendments, and a certificate of existence from your home state.15Arizona Legislature. Arizona Code 10-11503 – Application for Certificate of Authority The statutory agent and publication rules that apply to Arizona-formed entities apply to you too, and foreign corporations file annual reports on the same schedule as domestic ones.