Photography/Video Production

To perform any filming activity on an Arizona Department of Transportation (ADOT) roadway, including the right of way or any ADOT property, a film permit is required. Permission from the local jurisdiction where the filming is to take place (county, city, tribal authority, etc.) is also required. (24)

Contact: Arizona Department of Transportation, Intermodal Transportation Division, Maintenance Permit Services, 602.712.4142

Unmanned Aircraft System (UAS)/Drone

The Unmanned Aircraft Systems (UAS)/Drone industry is subject to ever-changing, complex government regulations that are still in early stages of being established. (24)

Below are some resources to help you get started in navigating compliance requirements. You may also wish to consult with your professional partners. (24)

The Federal Aviation Administration (FAA) is committed to providing the safest, most efficient aerospace system in the world. The agency is executing a plan for safe and staged integration of unmanned aircraft systems into the National Airspace System.

If you want to fly your Unmanned Aircraft Systems (UAS) for commercial use, you must follow the FAA’s set of operational rules (known as “Part 107”). These rules went into effect on August 29, 2016. (24)

Contact: Federal Aviation Administration: Unmanned Aircraft Systems (UAS)

Unmanned Aircraft Systems (UAS)/Drone businesses are regulated by the Arizona Revised Statutes. (24)

Transaction Privilege Tax

The selling your photography is subject to Arizona's Transaction Privilege Tax. Visit the AZ Department of Revenue and download the current form.

Arizona Department of Revenue 602-255-3381

https://azdor.gov/forms/tpt-forms/joint-tax-application-tpt-license

Arizona does impose a transaction privilege (sales) tax on certain service-based activities, including photographer's activities. The Arizona Department of Revenue taxes all of a photographer’s activities under the retail classification. According to them, a "photographer" means a person who engages in the business of photography and "photography" means the operation of taking, developing, processing, or printing pictures, prints, or images on or from film, video, or other similar media. For more information, see "Engaging in activities subject to transaction privilege (sales)/use tax" below or click here.