Card show sales tax in Arizona
Trading cards are taxable at Arizona card shows. The state rate is 5.6%, local taxes come on top, and you need to be registered before you sell. Details as published by the state, checked 2026-10-17.
| Sales | $2,500.00 |
|---|---|
| Taxable sales | $2,500.00 |
| Sales tax to remit | $140.00 |
Collect this from buyers on top of your prices, or it comes out of your margin. Base rate from the state revenue department, checked 17 Oct 2026.
Partly unverified: confirm with the state before you rely on this. azdor.gov returned 403 to both WebFetch and curl, so every fact comes from search-result excerpts of ADOR pages. Publication 550 is from 2018. The city fee amounts come from an undated ADOR worksheet.
Arizona rules for card-show vendors
- Rate
- Transaction privilege tax (TPT). The state rate is 5.6% for retail, plus county excise and city privilege taxes that vary by city and business classification. ADOR rate tables are effective 09/01/2026. Use the rate for the event's city and county.
- What you need
- Arizona TPT license, unless the vendor sells through a promoter that holds the license and runs all sales through its central cash register. Display-only vendors do not need a license.
- Cost
- $12 state fee, which stays the same no matter how many special events you attend. A separate city fee applies for each event city where you are not already licensed (ADOR worksheet: about $1-$50 per city, e.g. Phoenix and Scottsdale $50, Tucson $20).
- How to get it
- Apply for a TPT license with ADOR and add each event city.
- The organizer
- Under A.R.S. 42-1105(G), operators of swap meets, flea markets, fairs, festivals and other transient selling events must keep a current vendor list (name, business name, address) and give ADOR a copy on request. Promoters may instead hold a license and file for all sales through a central cash register.
- Filing and paying
- Licensed vendors file TPT returns on their assigned schedule. Event-specific filing details were not confirmed.
- Occasional sellers
- Not researched. ADOR says event, swap meet and craft show sellers may need a license. A city document (not ADOR) says hobby sellers must be licensed.
- Trades
- Not researched.
- Are cards taxable?
- Taxable under the retail classification. No exemption found.
Keeping the numbers straight
Add the show in the Shows tab of the ledger with the venue's combined rate and tie each sale to it. The card-show sales tax log then shows taxable sales, the tax you owe at the rate, the tax you actually collected and the gap, so the return is a copy job. If you priced cards with tax included, tick that box and the tax is backed out of each sale.
General rules that apply in every state, like resale certificates and tax-inclusive pricing, are in the card show sales tax guide. For trades, see record-keeping for card trades.
Figures checked against the sources below on . Calculators and checklists, not tax advice.
Frequently asked questions
Do I need a permit to sell cards at a card show in Arizona?
Arizona TPT license, unless the vendor sells through a promoter that holds the license and runs all sales through its central cash register. Apply for a TPT license with ADOR and add each event city.
What sales tax rate applies at a Arizona card show?
The statewide rate is 5.6%. Transaction privilege tax (TPT). Use the combined rate for the venue's address.
Are trading cards taxable in Arizona?
Taxable under the retail classification. No exemption found. Sales to a dealer who gives you a valid resale certificate are the usual exception.
How do I file sales tax after a Arizona show?
Licensed vendors file TPT returns on their assigned schedule. Event-specific filing details were not confirmed.
Sources
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