Selling at and running markets in Arizona.

Transaction Privilege Tax (TPT) license for special event vendors (Arizona Department of Revenue): Vendors are responsible for collecting and remitting TPT under the retail classification, applying for the license with the Arizona Joint Tax Application (JT-1). A promoter may hold a license and collect for vendors only when a central cash register is used; vendors selling independently must be licensed themselves. Promoter TPT license and vendor list (Arizona Department of Revenue): Promoters may take out a TPT license to collect and remit tax for participating vendors if a central cash register system is used. A promoter that charges booth rent, admission or sells food and drink on site can also owe TPT in other business classifications.

Cottage Food Program registration (Arizona Department of Health Services): A cottage food preparer completes an accredited food handler course, registers with the department, renews every three years and displays the registration certificate when selling away from the home kitchen, such as at a market. Products need a label with the registration number, ingredients, preparation date and required statements. Fish, shellfish, raw milk, alcohol and marijuana products are excluded; time/temperature controlled foods must be delivered in person within limits.

Temporary food establishment permit through the local regulatory authority (Arizona Department of Health Services rules; permits from the county health or environmental services department): The state food code defines a temporary food establishment this way and defines the regulatory authority as the Department or a local health department or public health services district operating under a delegation of authority. In practice the vendor applies to the county department where the event is held, for example Maricopa County Environmental Services.

Under Arizona law (A.R.S. 42-1105 G), the operator of a swap meet, flea market, fair or similar event must keep a current list of the vendors selling there, with each vendor's name, business name and address; the Department of Revenue can require it.

State TPT license plus city license (Arizona Department of Revenue): The department says a business selling a product subject to TPT will likely need a license from it and a TPT or business license from the city or cities where it operates. Registration is done together with the unemployment insurance agency on the Arizona Joint Tax Application.