Glossary · Forms & Certificates
Form JT-1 — Joint Tax Application for a TPT License
In short
The application for an Arizona TPT license. One form covers several tax registrations, and the contractor question on page 1 routes to the bonding requirement.
In full
Form JT-1 is the Arizona Joint Tax Application. ADOR describes it as the form used to apply for transaction privilege tax, use tax, and Employer Withholding and Unemployment Insurance, and states that the application is called Joint because it is used by both the Arizona Department of Revenue and Economic Security.
That description is not on the form. Nine pages carry no statement of purpose, and the two agencies sharing it are visible only in the form number — JT-1/UC-001. A reader who picks up the application without ADOR's page beside it has no plain statement of what it does.
Its own checkboxes are the closest thing: transaction privilege tax, withholding and unemployment tax where the business hires employees, use tax, and TPT for cities only.
It is returned to the Department with the applicable license fees. Incomplete applications are not processed, and required fields are marked with an asterisk throughout.
Question 12 on page 1 asks directly whether the applicant is a construction contractor, and answering yes routes to the bonding requirement printed beside it. New and out-of-state contractors must post a Taxpayer Bond for Contractors before a TPT license issues, unless the contractor qualifies for exemption. The amount is set by the primary type of contracting performed. A bond may also be required of an applicant delinquent in Arizona taxes or with a history of delinquency.
That is why a new contractor cannot complete the application online. The paper JT-1 is filed together with the bonding paperwork and a copy of the bond.
One threshold appears on the form and is easy to miss. Effective September 14, 2024, a person under the age of nineteen may operate a business without a TPT license where that business does not generate more than $10,000 in gross income in a calendar year.
The form also collects the business description and NAICS code, the type of organization, and whether the applicant acquired or changed the legal form of an existing business.
Arizona Form JT-1/UC-001, Arizona Joint Tax Application (ADOR 10196, 12/24); A.R.S. § 42-5006