The Arizona transaction privilege tax (TPT) is actually a tax on a vendor for the privilege of doing business in the state. Browse 100 businesses for sale in Pima County, AZ on BizBuySell.Consult the table in the following section for a list of specific assets typically categorized as real or personal property. Any privilege (sales) tax returns for periods up to and including December 2016 should still be filed with the City of Tucson Taxpayer Assistance Group. Browse 55 AZ Business Assets for sale on BizBuySell. Find currently operating AZ businesses for sale from restaurants to service businesses. Select from the list below to create a checklist pertinent to your particular business that will direct you to most of the business forms you may need. The sale of a trade or business for a lump sum is considered a sale of each individual asset rather than of a single asset.