How to Form an LLC in Arizona: Steps & Cost (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

You form an Arizona LLC by filing Articles of Organization (Form L010) with the Arizona Corporation Commission and paying the $50 filing fee. File it online through eCorp, or by mail, fax, or in person. You must appoint an Arizona statutory agent, and unless that agent's address is in Maricopa or Pima County you must publish a notice of formation within 60 days. Arizona LLCs do not file an annual report.

Arizona Agency and Form: Corporation Commission, Form L010

An Arizona LLC is created by filing Articles of Organization with the Arizona Corporation Commission (ACC) - not a Secretary of State, which is the filing office in most states. The correct document for a limited liability company is Form L010, provided by the Commission's Corporations Division. Filing this document and the Commission's approval of it is the legal act that brings the LLC into existence under the Arizona Limited Liability Company Act, A.R.S. § 29-3201.

Form L010 asks for the LLC's name, its principal address, the statutory agent and the agent's Arizona street address, whether the company is member-managed or manager-managed, and the names of the members or managers. The name must contain an LLC designator such as "LLC," "L.L.C.," or "Limited Liability Company" and be distinguishable from existing entity names in the Commission's records. You can search names and file through eCorp, the Commission's online system, which is the fastest route; mail, fax, and in-person filing are also accepted at the LLC forms page. This guide covers the Arizona process; for the national overview see how to form an LLC and what an LLC is.

How to Form an Arizona LLC, Step by Step

Forming an Arizona LLC is a six-step process centered on Form L010 and a one-time publication step. Each step below corresponds to a requirement of the Arizona Limited Liability Company Act or a federal tax rule.

1. Choose and check your LLC name. Select a name that includes an LLC designator and is distinguishable from names already on file with the Commission. Verify availability through eCorp. If you are not ready to file, you may reserve a name for 120 days for $10. Confirm the name also does not infringe a federal trademark.
2. Appoint an Arizona statutory agent. Every Arizona LLC must designate a statutory agent with a physical Arizona street address. Under A.R.S. § 29-3115, the agent must accept the appointment in writing on the Statutory Agent Acceptance (Form M002).
3. File the Articles of Organization (Form L010). Submit Form L010 to the Arizona Corporation Commission and pay the $50 filing fee. File online through eCorp for the quickest turnaround, or send the form by mail, fax, or in person. Add $35 for expedited processing. Once approved, your LLC legally exists.
4. Publish a notice of formation. Within 60 days of approval, unless your statutory agent's address is in Maricopa or Pima County, publish a notice of the filing in a newspaper of general circulation in the agent's county for three consecutive publications, per A.R.S. § 29-3201. See statutory agent requirements for the county rule.
5. Adopt an operating agreement. Arizona does not file or require you to submit an operating agreement, but one is strongly recommended to set ownership percentages, management structure, voting, and profit distribution.
6. Get an EIN and register for taxes. Apply for a free federal EIN from the IRS, then obtain a Transaction Privilege Tax (TPT) license from the Arizona Department of Revenue if you sell taxable goods or services.

After these steps, open a business bank account (banks generally ask for the approved Articles of Organization and the EIN) and keep your statutory agent current.

Arizona LLC Filing Fees (2026)

The core cost of an Arizona LLC is the $50 Articles of Organization fee. The table below lists the state fees most new LLCs encounter, each verified against the Arizona Corporation Commission fee schedule or the Arizona Department of Revenue. Amounts are effective for 2026 and are set by the state, not by any filing service.

Beyond expedited processing, the Commission offers Next Day service for $100, Same Day for $200, and Two-Hour service for $400. Publication costs, where required, typically run $60 to $120 and can reach $200 or more depending on the newspaper. For a full breakdown see Arizona LLC cost and the national how much an LLC costs.

Arizona LLC Publication Requirement

Arizona's publication requirement is a step most states do not have. Under A.R.S. § 29-3201, within 60 days after the Commission files your Articles of Organization, notice of the filing must appear in a newspaper of general circulation in the county of the statutory agent's street address for three consecutive publications. You arrange and pay for the publication directly with an approved newspaper, then keep the affidavit of publication with your records.

The requirement is waived when your statutory agent's street address is in a county with a population of more than 800,000 - which today means Maricopa County (Phoenix) and Pima County (Tucson). For LLCs in those counties, the Commission inputs the approval information into its public database at no cost, so no newspaper publication is needed. Because this hinges entirely on the agent's county, choosing a statutory agent in Maricopa or Pima County is the simplest way to avoid the publication step. See Arizona statutory agent requirements for detail.

Arizona Statutory Agent Requirement

An Arizona statutory agent is the person or entity your LLC designates to receive service of process, tax notices, and official state correspondence. Under A.R.S. § 29-3115, every Arizona LLC must designate and continuously maintain a statutory agent that has a physical place of business or residence in Arizona - a post office box alone does not satisfy the requirement. Arizona uses the term "statutory agent" where most states say "registered agent."

The agent must be an individual Arizona resident, or a domestic or authorized foreign entity, and must accept the appointment in writing on the Statutory Agent Acceptance (Form M002) unless the agent signed the Articles of Organization. You may act as your own statutory agent, name a manager, or hire a commercial service. To change agents later, file the Statement of Change of Statutory Agent (Form L020) for a $5 fee. See Arizona statutory agent requirements and the national registered agent overview for more.

Arizona Taxes and Ongoing Compliance

Arizona LLCs face fewer recurring state filings than in most states because Arizona LLCs do not file an annual report with the Corporation Commission and Arizona imposes no franchise tax. The main ongoing obligations are taxes. By default the IRS treats a single-member LLC as a disregarded entity and a multi-member LLC as a partnership, and Arizona follows the federal classification, so profits pass through to the owners' returns.

Arizona levies a flat 2.5% individual income tax (2026), reported to the Arizona Department of Revenue. If your LLC sells taxable goods or certain services, you must obtain a Transaction Privilege Tax (TPT) license - Arizona's version of a sales tax license - for $12 per business location through AZTaxes.gov. An LLC can also elect corporate or S-corporation treatment. See Arizona LLC filing requirements and taxes for the full picture.

EIN, TPT License, and Business Licenses

A federal Employer Identification Number (EIN) is issued free by the IRS and is used to open a bank account, hire employees, and file taxes. The IRS issues an EIN online in minutes at no charge; one is required if the LLC has more than one member or any employees. Most Arizona LLCs obtain an EIN before opening a bank account.

Arizona has no general statewide business license, but the TPT license functions as the state's sales-and-use tax registration, and many cities and regulated professions require their own permits or licenses. Confirm local requirements for your specific activity with your city and county. See how to get a business license in Arizona and the national business license overview for details.

Penalties for Missing Arizona Requirements

Missing Arizona requirements carries real consequences. If an LLC fails to maintain a statutory agent, the Commission can administratively dissolve the entity after notice under the Arizona Limited Liability Company Act. A dissolved LLC generally must correct the problem, file the required documents, and pay applicable fees to be reinstated, and it loses the liability protection that formation provides while dissolved.

Separately, failing to publish the required notice within 60 days (in counties where publication applies) leaves your formation out of compliance, and failing to obtain a TPT license before making taxable sales can expose the business to Department of Revenue penalties and interest. Keeping your statutory agent, publication, and tax registrations current is the simplest way to avoid these outcomes.

When you eventually close the business, you wind up the LLC under A.R.S. § 29-3702, settle debts, and file Articles of Termination (Form L031) with the Corporation Commission for a $35 fee. Simply abandoning the LLC leaves tax and agent obligations running. See how to dissolve an LLC in Arizona and the national dissolution overview for the full wind-up steps.

Frequently Asked Questions

How much does it cost to start an LLC in Arizona?

The state filing fee for the Articles of Organization (Form L010) is $50, paid to the Arizona Corporation Commission, plus $35 for expedited service. There is no annual report fee, though you may pay $60 to $200 or more to publish a notice if your agent is outside Maricopa or Pima County. See Arizona LLC cost.

What form do I file to create an Arizona LLC?

Form L010, the Articles of Organization. File it online through eCorp, or by mail, fax, or in person, with the $50 fee to the Arizona Corporation Commission.

Does an Arizona LLC need a statutory agent?

Yes. Under A.R.S. § 29-3115, every Arizona LLC must maintain a statutory agent with a physical Arizona address who accepts the role. Arizona calls this a statutory agent rather than a registered agent.

Does an Arizona LLC have to publish a notice?

Only if the statutory agent's address is outside Maricopa and Pima counties. Other counties require three consecutive newspaper publications within 60 days of approval under A.R.S. § 29-3201.

Does an Arizona LLC file an annual report?

No. Arizona LLCs do not file an annual report or pay an annual report fee. The main ongoing obligations are taxes and keeping the statutory agent current.

How long does it take to form an Arizona LLC?

Standard processing varies; expedited service adds $35, and Next Day ($100), Same Day ($200), and Two-Hour ($400) options are available from the Commission. Confirm current times before filing.

Related

• How to form an LLC (cluster hub)
• Arizona statutory agent requirements
• Arizona LLC cost and filing fees
• Arizona LLC filing requirements and taxes
• How to get an EIN
• How to dissolve an LLC in Arizona
• How to get a business license in Arizona
• S-corp vs LLC

Sources

1. Arizona Corporation Commission - LLC Forms (Form L010 Articles of Organization; Form L020 Statement of Change; Form L001 name reservation).
2. Arizona Corporation Commission - Fee and Payment Info ($50 Articles of Organization; expedited and priority service options).
3. Arizona Corporation Commission - Schedule of LLC Fees (PDF) ($50 organization; $10 name reservation; $5 statement of change; $35 termination).
4. Arizona Corporation Commission - Corporations Division home / eCorp (online filing).
5. Arizona Revised Statutes - A.R.S. § 29-3201 (Articles of Organization; 60-day publication; 800,000-population county exemption).
6. Arizona Revised Statutes - A.R.S. § 29-3115 (statutory agent designation and acceptance).
7. Arizona Revised Statutes - A.R.S. § 29-3702 (winding up).
8. Arizona Department of Revenue - TPT License ($12 per location; apply via AZTaxes.gov).
9. Arizona Department of Revenue - Transaction Privilege Tax (Arizona's sales tax framework).
10. IRS - Get an Employer Identification Number (free EIN).
11. IRS - Limited Liability Company (LLC) (federal default classification).
12. Cornell Law School LII - 26 CFR § 301.7701-3 (entity classification / check-the-box election).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Arizona Corporation Commission and the Arizona Department of Revenue before acting.