Arizona Series LLC: Does Arizona Allow One and How It Works

Short answer: not as a domestic entity. Arizona's LLC Act (Arizona Revised Statutes Title 29, chapter 7) has no provision for forming a series LLC inside Arizona. You cannot file one set of Arizona Articles of Organization and create internal series with separate liability. Arizona does recognize a series formed under another state's law, but most owners who want separation form separate LLCs instead. This guide covers both paths, what each costs in Arizona, and where the risks sit.

Disclaimer: This article is informational content, not legal or tax advice. Series structures carry real liability and tax consequences. Talk with a qualified Arizona attorney and a CPA before you form anything, especially if you hold real estate, rental property, or activities with very different risk profiles.

What an Arizona Series LLC Is

A series LLC is one limited liability company that can create internal series, each with its own assets, members or managers, and records. The goal is that a claim against one series should not reach the assets of another. Delaware is the best-known state with a statute for domestic series. The protection is only as strong as the law of the state that created the series, and that is the central issue for Arizona owners.

What Arizona's LLC Act Says

Arizona's LLC Act contains no section that authorizes a domestic series. The provision people often cite, ARS 29-3109, is only the general Powers section, which describes what an LLC may do. It does not create series or internal liability separation. A domestic Arizona filing creates one LLC. The Articles of Organization (Form L010, with instructions at L010i) cover that single entity.

Option 1: Separate LLCs

This is the approach most Arizona owners use. Each activity or asset gets its own LLC, often with a parent holding LLC above them. Arizona allows the parent and subsidiary LLCs to be formed at the same time (ARS 29-3201(E)), so the structure can be set up in one round of filings.

Each LLC carries its own costs:

• Filing fee: $50 for the Articles of Organization through the Corporation Commission.
• Expedited review: $85 total, which is $35 above the regular fee.
• Accelerated service, added on top of the filing fee: $100 for next day (received by 5pm), $200 for same day (received by 10am), or $400 for two hour service (available 8am to 3pm). Accelerated service guarantees examination within the stated window, not approval.
• Processing: about 9 to 11 business days for regular processing and 2 to 4 business days for expedited, per the Corporations Division processing times sheet posted December 29, 2025. Confirm current times before you set a launch date.
• Name reservation: $10 for 120 days through the Arizona Business Center.

Each name must include 'limited liability company' or an accepted abbreviation such as LLC, and it must be distinguishable from existing entity names, reserved names, and registered trade names on the record. Plan a distinct name for every LLC in the structure, then check each one in the Business Search at arizonabusinesscenter.azcc.gov/businesssearch.

Each LLC also needs a statutory agent, which many other states call a registered agent. An individual agent must be a permanent, full-time Arizona resident with a permanent, full-time Arizona address. The agent can also be an entity authorized to transact business in Arizona, but an LLC cannot serve as its own statutory agent. The agent must accept the appointment in writing on Form M002. Keep the agent in place. An entity without a valid statutory agent on record risks administrative dissolution under ARS 29-3708. Changing the statutory agent or principal address costs $5 for an LLC.

Unless the statutory agent's county is Maricopa or Pima, the LLC must publish notice of its formation. Publication costs depend on the newspaper, so confirm the requirement and the price with the Corporation Commission and the publisher before budgeting for each LLC.

Taxes follow each entity. Any LLC in the structure that makes taxable sales needs its own Transaction Privilege Tax (TPT) license from the Arizona Department of Revenue at azdor.gov, at $12 per location. Separate LLCs also mean separate books, bank accounts, and tax filings. Income from a pass-through LLC flows to its members, who pay Arizona's flat 2.5% individual income tax. An LLC that elects corporate treatment pays 4.9% of net income or $50, whichever is greater (A.R.S. 43-1111).

Option 2: Register a Foreign Series

Arizona does recognize foreign series. A series formed under another state's law may register with the Corporation Commission by filing a foreign registration statement. The relevant provisions are the definitions in ARS 29-3102 and the registration rules in ARS 29-3902 and 29-3903(B). The foreign registration fee is $150 (ARS 29-3213(A)(2)). The registration must also cover the designating company, meaning the company that formed the series. In practice you pay for the home-state formation and its registered agent, then for the Arizona registration. Ask the Commission whether the registration also requires an Arizona statutory agent, and confirm the answer in writing.

The registration carries three caveats:

• The internal liability shield rests on the home-state law. As far as reported, that protection has not been tested in Arizona courts. Ask an Arizona attorney how a court here would treat a claim against one series.
• Lenders and insurers may treat series structures cautiously. Some may decline to lend to a series or may require a separate policy for each one. Ask before you sign anything.
• Each series that makes taxable sales still needs its own TPT license at $12 per location.

Side by Side

Factor	Separate Arizona LLCs	Foreign series registered in Arizona
Formed under	Arizona LLC Act	Another state's series law
Arizona filing cost	$50 per LLC, plus $35 for expedited review if chosen	$150 foreign registration fee
Liability separation	Each LLC is its own entity	Rests on home-state law, untested in Arizona courts as far as reported
TPT license	Each LLC with taxable sales, $12 per location	Each series with taxable sales, $12 per location
Lender and insurer view	Familiar structure	May be viewed cautiously

Which Path Fits

Separate LLCs fit most owners. They rest on Arizona law you can verify, each entity has a predictable filing fee, and lenders and insurers already understand the structure. The cost is more administration, because every LLC needs its own statutory agent, name, bank account, and TPT license if it sells taxable goods or services. A foreign series fits a narrower case: an owner who already has a series formed in another state, has counsel who will defend the home-state shield, and has lenders who have approved the setup. Forming a series in another state only to avoid Arizona paperwork may not save money once you count the Arizona registration, the home-state agent, and the separate tax filings.

Legislative Status

As of October 14, 2026, our review found no 2026 Arizona bill to add domestic series LLCs. Legislation can change quickly, so check the Arizona Legislature at azleg.gov before you rely on that status.

Other Arizona Rules That Apply Either Way

• Trade names: Trade names are registered with the Arizona Secretary of State, Business Services Division, at azsos.gov/business/tntm. They are not filed with the Corporation Commission. Trade name registration is optional, and the current fee should be confirmed on that page. If an LLC in the structure does business under a name other than its legal name, check that name separately.
• Licenses: Arizona issues no general statewide business license, and counties issue no general business license. The license most businesses need is the TPT license. Many cities require their own business or TPT license on top of it. The Registrar of Contractors licenses contractors, and regulated professions have separate board licensing.
• Annual reports: Arizona LLCs file no annual report. For-profit corporations must file one each year at $45. That difference matters when you compare entity types, but it is not a recurring cost for an LLC structure.

Practical Steps

1. Decide the structure with an Arizona attorney and a CPA, and get their advice in writing.
2. Check each proposed name and reserve it if needed ($10 for 120 days).
3. Appoint a statutory agent for each LLC and obtain the signed Form M002 acceptance.
4. File each Articles of Organization through the Arizona Business Center, choosing regular or expedited service.
5. Publish notice for each LLC unless its statutory agent's county is Maricopa or Pima.
6. Apply for a TPT license for each LLC or series that makes taxable sales.
7. Check city licenses, contractor licensing, and any trade name registration.
8. If you pursue a foreign series, file the foreign registration and the $150 fee separately from the home-state formation.

Start with the Corporation Commission's corporations page at azcc.gov/corporations and the filing portal at arizonabusinesscenter.azcc.gov. Then get a written answer from an Arizona attorney and a CPA on liability, lending, and tax treatment before you commit to a structure. This is informational content, not legal or tax advice.