A general bill of sale in Arizona covers personal property that does not fall into a titled or specially regulated category — tools, electronics, furniture, jewelry, art, equipment, business assets, livestock other than horses, and similar. Arizona's 5.6% Transaction Privilege Tax applies to retail sales by businesses (with city and county add-ons pushing effective rates to 7-9.5% in most metros), but casual private-party sales between non-dealers are generally untaxed. The bill of sale establishes the price, the as-is condition, the date of risk transfer, and a chain-of-title record useful for insurance, resale, and dispute resolution.
A general bill of sale works for furniture, tools, equipment, or any personal property — but only if written correctly. Our step-by-step guide shows exactly what language to include so the document holds up if there is ever a dispute. Read: How to Write a Bill of Sale (Step-by-Step) →
Arizona General Bill of Sale — What You Need to Know
Most general personal property — tools, electronics, furniture, livestock, equipment — has no title document. The bill of sale plus serial numbers and photos serve as the ownership record.
Inspection
Not required
Sales Tax Details
Arizona TPT (5.6% state plus city/county add-ons reaching 7-9.5%) applies to retail sales by businesses. Casual, occasional, private-party sales between non-dealers are generally NOT subject to TPT. Out-of-state purchases used in Arizona may owe use tax.
Exemption: Casual sales between individuals, family transfers, gifts, and inheritance are typically exempt. Sales for resale by a business require a Form 5000A exemption certificate.
Inspection Requirements
No state inspection required for general personal property. Some categories (firearms, vehicles, livestock, watercraft) have their own dedicated forms and rules — use the type-specific bill of sale for those.
Registration
Registration for this vehicle type is handled by Not applicable for general personal property — not the same agency that handles cars in Arizona. Plan for separate filings.
Arizona General Sale — Step-by-Step Checklist
Identify each item: description, brand, model, serial number, condition, and quantity
State sale price (per item if multiple), date, and form of payment
Include "as-is, where-is, with no warranties expressed or implied" unless a warranty is intended
Both parties sign and date; notarization is optional but useful for high-value items
Each party retains a signed copy — Arizona has no general filing requirement for personal property
Apply TPT only when the seller is a business making a retail sale; casual sales are untaxed
Use Form 5000A if claiming a sale-for-resale exemption between businesses
Common Pitfalls
Listing only "miscellaneous items" instead of itemizing — undermines insurance and dispute claims
Forgetting serial numbers on electronics, tools, and appliances
Skipping as-is language and inadvertently creating an implied warranty
Using a general bill of sale for vehicles, boats, firearms, or horses where type-specific forms exist
Missing TPT obligations when the seller is actually operating as a business
Not noting Arizona use tax on out-of-state purchases shipped in for use
Pro Tip
A clean, itemized general bill of sale plus serial numbers and signatures is the right record for almost any private personal-property sale in Arizona. Save category-specific forms for vehicles, vessels, firearms, and livestock where the state demands more.
Arizona General Bill of Sale — FAQs
When do I owe Arizona sales tax on a general bill of sale?
Arizona's 5.6% Transaction Privilege Tax (plus city/county add-ons reaching 7-9.5%) applies to retail sales by businesses operating in Arizona — not to casual, occasional, private-party sales between two individuals who are not dealers. If you sell your old patio set on Craigslist, no TPT. If you operate a business selling patio sets — even online — TPT applies on Arizona sales. Out-of-state purchases brought into Arizona for use can trigger use tax in some cases. When in doubt on a high-value or recurring sale, check the Arizona Department of Revenue guidance or talk to a tax professional.
Does Arizona require a general bill of sale to be notarized?
No. A bill of sale is enforceable in Arizona between the parties without notarization once signed. Notarization is useful in three situations: high-value transactions (jewelry, art, business assets) where future challenges to the signature are conceivable; transactions involving out-of-state buyers where you want extra weight; and any sale where the buyer plans to use the bill of sale to register, title, or insure the item later. Arizona notaries are widely available at banks, UPS Stores, AAA offices, and shipping shops, and notarization is inexpensive (typically $10 or less per signature).
What should an Arizona general bill of sale include?
At minimum: full legal names and addresses of buyer and seller; the date of sale; an itemized description of the property including brand, model, serial number, and condition; the total sale price and any breakdown by item; the form of payment (cash, check, transfer); an "as-is" clause unless an explicit warranty is given; and dated signatures of both parties. For high-value items, add identifying photos, the location of the sale, and a statement that the seller owns the property free of liens. Each party keeps a signed copy. Arizona has no statewide filing system for general bills of sale.
When should I use a category-specific bill of sale instead?
Use a vehicle bill of sale for cars, trucks, motorcycles, ATVs, UTVs, and motorhomes — Arizona MVD titling requires VIN, odometer, and specific disclosures. Use a boat bill of sale for vessels with the HIN — registration is with Arizona Game and Fish, separate from MVD. Use a firearm bill of sale to capture serial number and the legal-possession affirmation. Use a horse bill of sale to incorporate Coggins, registry papers, and any brand-inspection paperwork. The general bill of sale is for personal property outside these regulated categories — tools, electronics, art, furniture, business assets, and similar items.