Start with transaction privilege tax, since unpaid TPT can hold up part of your price. Then close your tax accounts, sort out the unemployment account and file the county property return.
Bars and restaurants also need the liquor license guide, and most sellers finish by closing their company.
These guides are general information, not tax or legal advice. Your CPA and attorney will confirm what applies to you.
- Arizona Corporation Commission Dissolution After an Asset Sale
When and how to close your Arizona corporation or LLC after selling its assets: Articles of Dissolution, Articles of Termination, fees and timing.
- Arizona Liquor License When You Sell a Bar or Restaurant
How an Arizona liquor license is handled when you sell a bar or restaurant: Series 6 and Series 12 differences, transfers, interim permits and timing.
- Arizona TPT Successor Liability When You Sell a Business
Why an Arizona buyer can hold back part of your price for unpaid transaction privilege tax, how the ADOR certificate works, and how to keep closing on time.
- Arizona Unemployment Account Transfer When a Buyer Takes Over
How Arizona DES moves your unemployment experience rating to a buyer who takes over the business, what happens in a partial sale, and what to settle first.
- Cancel Your Arizona TPT License and Withholding After a Sale
How to file a final TPT return, cancel your Arizona TPT license, close withholding with a final A1-QRT and send Mesa its Business Clearance Request.
- Maricopa County Personal Property Return in the Year You Sell
How the Maricopa County business personal property return works in the year you sell: the April 1 deadline, what to report, prorating and Pinal County.