Business licenses & permits
Most new businesses deal with four layers of government. Here's what each usually handles, and where to start in your state.
General information, not legal or tax advice. Requirements differ by city, county and industry.
What you'll typically need
- State business registration — form an LLC or corporation, or register a trade name. Use the directory below.
- Federal EIN — free from the IRS. [source]
- State tax registration — sales/use tax (Arizona calls it TPT) and employer withholding and unemployment accounts if you hire.
- State occupational licenses — contractors, cosmetology, food, alcohol, health care and many trades.
- City or county business license — plus zoning, home-occupation, health, building and sign permits as applicable.
Hiring? The employee cost calculator shows payroll taxes on top of wages.
State registration offices
Source: U.S. Small Business Administration — State registration lookup [source] · Retrieved November 3, 2026. Corrections we've verified are noted.