Although typically described as a sales tax, the Arizona deal advantage tax (TPT) is actually a tax on a vendor for the opportunity of doing organization in the state. Various service activities are subject to deal privilege tax and need to be certified.

If a company is selling a product or taking part in a service subject to TPT, a license from the Arizona Department of Revenue (ADOR) would likely be required in addition to a deal benefit tax or business/occupational license from the city or cities in which business is based and/or runs.

ADOR collects the tax for the counties and cities