Business License exemptions apply to the following:

• Those engaged in “casual sales,” which are sales made by a person not engaged in an activity taxable under the state privilege/sales tax statutes, provided that the seller does not make a practice of making sales of such volume or frequency as to indicate that the seller is a dealer.
• Non-profit educational institutions, fraternal orders, service clubs and religious organizations.
• Permanent residents selling any form of agricultural products produced or raised by the resident, including livestock.
• Fund raising projects of non-profit and religious organization not conducted on a regular basis.
• Persons under the age of 18 engaged in part time or seasonal employment while still attending school full time.
• Any business activity that has been granted a franchise by the Town following a vote of the citizens.
• Any exemptions granted pursuant to Arizona Revised States, including Title Companies and insurance companies.
• Wholesalers (including catalog sales).
• Consignment sales (this is considered resale and the store owner is the retailer and is responsible for paying the taxes.)