- Usual entity
- LLC
- Annual report
- None required for LLCs
- Filed with
- Arizona Corporation Commission
- Publication
- County dependent
Form an LLC in Arizona
No annual report for LLCs, and a publication requirement that disappears entirely depending on which county your agent sits in.
- Country
- United States
- Usual entity
- LLC
Why founders choose Arizona, and when they should not.
Arizona files through the Corporation Commission rather than the Secretary of State, which is the first thing that trips up anyone copying a form from another state. Beyond that, its distinguishing feature is the same as Ohio's: LLCs are not required to file an annual report.
The quirk is publication. A newly formed Arizona LLC must publish notice of its formation in a newspaper, unless the statutory agent's address is in Maricopa or Pima County, where the Commission publishes the notice electronically instead. Since those two counties contain Phoenix and Tucson, most Arizona formations avoid the cost entirely, and the ones that do not usually did not know the rule existed.
Placing the agent thoughtfully is therefore part of the formation work rather than an afterthought.
Who Arizona fits.
Arizona usually suits
- Businesses with premises, staff or customers in Arizona
- Owners who want minimal recurring state filings
- Businesses serving the Phoenix and Tucson markets
- Property holding entities for Arizona real estate
On fees. Government filing fees are set by the jurisdiction and change without notice, sometimes mid year. We quote the current fee for your specific filing at intake, confirmed against the authority on the day, rather than publishing a figure here that may be stale by the time you read it. Our own service fee is on the pricing page and does not change.
- Order matters
- Doing these out of sequence causes rework
Filing in Arizona, step by step.
The sequence specific to Arizona, including the parts that differ from other jurisdictions.
Name
Check availability with the Arizona Corporation Commission, not the Secretary of State
This is the single most common procedural error on Arizona filings.
Agent and county
Appoint a statutory agent, and decide the county deliberately
An address in Maricopa or Pima County removes the newspaper publication requirement entirely, because the Commission publishes electronically instead.
Articles
File the Articles of Organization with the Corporation Commission, together with the statutory agent acceptance
Publication
If the agent sits outside Maricopa or Pima County, publish notice in an approved newspaper for three consecutive publications and file the affidavit
Documents
Operating agreement and member register, then transaction privilege tax registration if your activity requires it
- Missing one
- How we track these
What a Arizona entity owes each year.
| Obligation | Who wants it | When and how much |
|---|---|---|
| Annual report | Not required for LLCs | Arizona corporations file one, LLCs do not |
| Statutory agent | Your agent | Must remain appointed at all times |
| Transaction privilege tax | Arizona Department of Revenue | Where your activity is taxable. Liability sits with the seller, not the buyer |
| Federal return | IRS | By entity type |
- Honest comparison
- Including where another jurisdiction wins
Arizona against Nevada
Both are western states marketed to remote founders, and the running costs pull in opposite directions. Nevada requires an annual list and a state business licence every year. Arizona requires no annual report from an LLC at all.
On paper that makes Arizona much cheaper to keep alive. The catch is the publication requirement, which can wipe out several years of that saving in one go if the statutory agent is placed carelessly outside Maricopa or Pima County.
Handled properly, publication costs nothing and Arizona is the cheaper of the two by a clear margin. Handled carelessly it is the more expensive. It is a rare case where the quality of the formation work changes the running cost rather than just the paperwork.
What people get wrong about Arizona
Arizona corporate filings go to the Arizona Corporation Commission. Forms and procedures copied from other states will point you at the wrong office.
An agent address in Maricopa or Pima County removes the newspaper publication requirement, because the Commission handles it electronically. Anywhere else and you are paying a newspaper. This is decided before filing, not after.
Transaction privilege tax applies to many activities in Arizona and behaves differently from an ordinary sales tax, including who is legally liable for it.
Arizona questions
Only if your statutory agent's address is outside Maricopa and Pima Counties. Inside them, the Corporation Commission publishes electronically and there is nothing to pay.
No. Corporations are treated differently, but LLCs have no annual report requirement.
Arizona's tax on the privilege of doing business in the state. It is often described as a sales tax but the legal liability sits with the seller, which changes how it is handled.
Forming in Arizona?
We will confirm the entity, the current government fee and the realistic timeline before anything is filed.