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Business Requirements Beyond Licensing Required Business Registrations Arizona LLC filing : File with the Arizona Corporation Commission (ACC) at azcc.gov approximately $50 EIN : Free from irs.gov TPT Registration : Through AZTaxes.gov covers your state and city sales tax obligations Tax-paid inventory : Buy from an Arizona-licensed distributor no separate state retail tobacco license required Employer registrations : If hiring, register with AZ DOR for employer withholding and AZ Department of Economic Security for unemployment Insurance General liability : $1 million minimum recommended Product liability : Recommended for vape and alt cannabinoid retailers Workers' compensation : Required for all Arizona employers even those with just 1 employee Property insurance : Covers inventory, fixtures, and build-out Zoning Verify tobacco retail zoning with your city or county planning department School proximity restrictions typically apply (500-1,000 feet) Get written zoning confirmation before signing your lease Practical takeaway : Arizona's $50 LLC filing fee is among the cheapest in the country