Maricopa County does not require permits for garage sales at residential properties in unincorporated areas. No registration, fee, or advance notice to the county is required. Standard property maintenance and nuisance ordinances apply. Sales tax on used personal property is generally not required under Arizona TPT law.
No permit, registration, or fee is required from Maricopa County to hold a garage sale at a residential property in unincorporated areas. The county treats garage sales as an incidental residential activity rather than a regulated commercial use. Arizona Transaction Privilege Tax (TPT) generally does not apply to sales of used personal property by individuals. Sellers should be aware that signage placed in county road rights-of-way may be removed by the Department of Transportation. For questions about whether a sale qualifies as an exempt garage sale or a taxable business, contact the Arizona Department of Revenue at (602) 255-3381.
Specific penalty amounts for this ordinance are not published in a publicly accessible fine schedule. Contact Maricopa County code enforcement directly for current fines, enforcement procedures, and hearing options.
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See how other cities in Maricopa County handle garage sale permits.
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