Arizona § 42-5045 Youth business; exemption from tax

Arizona Statutes

§ 42-5045 — Youth business; exemption from tax

Arizona § 42-5045

Title 42Arizona Revised Statutes

Ch. 5TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES

Art. 1General Administrative Provisions

This text of Arizona § 42-5045 (Youth business; exemption from tax) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-5045 (2026).

Text

Notwithstanding any other law, a person who is under nineteen years of age and who is engaging or continuing in business in this state is not required to obtain a transaction privilege tax license or to remit the tax levied by this chapter or chapter 6 of this title or any duly enacted special district transaction privilege tax imposed under title 48 if the gross proceeds of sales or gross income derived from the person's business is not more than $10,000 for the calendar year.

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Notwithstanding any other law, a person who is under nineteen years of age and who is engaging or continuing in business in this state is not required to obtain a transaction privilege tax license or to remit the tax levied by this chapter or chapter 6 of this title or any duly enacted special district transaction privilege tax imposed under title 48 if the gross proceeds of sales or gross income derived from the person's business is not more than $10,000 for the calendar year.