Although typically referred to as a sales tax, the Arizona deal benefit tax (TPT) is actually a tax on a vendor for the privilege of doing organization in the state. Various company activities undergo transaction advantage tax and need to be licensed.

If an organization is selling a product or engaging in a service subject to TPT, a license from the Arizona Department of Revenue (ADOR) would likely be needed in addition to a transaction advantage tax or business/occupational license from the city or cities in which the business is based and/or operates.

ADOR gathers the tax for the counties and cities