State of Arizona - Department of Revenue
Special Events License

If you have NOT exhibited in Tucson before, you are required to complete and mail a Special Event Licensing Form, along with the $12.00 fee to the Department of Revenue. You can obtain the form at:
http://www.azdor.gov/ADOR_Forms/70-79/74-4022_fillable.pdf

If you are a returning exhibitor you should be able to reinstate your business license with the Department of Revenue by merely submitting a copy of your AZ license to the Arizona Department of Revenue along with a note to reinstate it. If you reinstate your license within a one-year period, you are not required to pay the $12.00 fee. Arizona business licenses are valid indefinitely, so long as you advise them.

If you only exhibit in Arizona once a year, when you complete and return your Arizona Tax Form after the show is over, write across the front of the form "Suspend License until 2008" Otherwise you will continue to receive tax forms every month thereafter and will be required to complete and return them, even though you are not doing business in Arizona.

It is ultimately the responsibility of the exhibitor to obtain the appropriate information from the buyer and retain that information for their records should they be audited.