Licensing & Bonding
6 entries in this section. Every term is a link — open one for the full definition, its sources, and related entries.
- Annual Bond Exemption Documentation to city building authorities that a contractor has met the bonding requirement. Not an exemption a contractor applies for, and it expires every July.
- Economic nexus A sales-volume test that makes remote sellers taxable. It does not reach contracting income.
- One-time bond exemption A per-project certificate for a contractor who is not on the annual list. Issued at the Department's discretion.
- Physical nexus Being taxable because the activity happens here. For a contractor this is the whole question, because the work is on Arizona land.
- Principal place of business Whether a contractor's base is in Arizona. It decides bonding, and it has a statutory definition with a staffing test.
- Taxpayer Bond for Contractors Security the Department holds against unpaid tax. Two separate requirements exist, and the published sources describe who is caught differently.