How to Start an LLC in Arizona (Step-by-Step) 2024 Guide

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How to start an Arizona LLC, step-by-step

Starting an Arizona LLC costs $50. And it takes 14-16 days to get an LLC in Arizona.

How to start an LLCHere are the 6 steps to forming an LLC in Arizona:

  1. Choose an LLC Name
  2. Select a Registered Agent
  3. File Articles of Organization
  4. Complete the Publication Requirement
  5. Create an Operating Agreement
  6. Get an EIN

If you want to form your LLC yourself, follow our free LLC Formation guide below.

If you want someone to take care of it for you, we recommend hiring Northwest Registered Agent

Need to save time? Hire a company to form your LLC:
Northwest ($39 + state fee) or LegalZoom ($149 + state fee)

(We recommend Northwest. We've reviewed all the top companies in the industry. And Northwest is our #1 pick for prices, customer support, and address privacy. Check out Northwest vs LegalZoom to learn more.)

How much does it cost to start an LLC in Arizona?

LLC CostIt costs $50 to start an Arizona LLC.

This is the fee to file the Articles of Organization – the document that creates an Arizona LLC.

To learn more about Arizona LLC formation costs, see LLC Costs in Arizona.

How long does it take to get an LLC in Arizona?

If you file your Arizona LLC by mail, it will be approved in 14-16 business days (plus mail time).

But if you file online, your LLC will be approved in 14-16 business days.

Please see How long does it take to get an LLC in Arizona to check for any processing delays with the Arizona Corporation Commission.

Here are the steps to forming an LLC in Arizona

1. Search your LLC Name

LLC namesSearch your Arizona LLC Name to make sure it’s available in the state.

You need to do this because two businesses in the state can’t have the same name.

First, search your business name and compare it to existing businesses in Arizona. You can make sure the name you want is unique from existing businesses using the Arizona Corporation Commission: Business Entity Search.

Second, familiarize yourself with the naming rules for LLCs in Arizona (so your Arizona LLC gets approved).

We’ll explain both in more detail here: Arizona LLC Name.

2. Choose an Arizona Registered Agent

The next step is to choose a Registered Agent for your LLC in Arizona.

Registered AgentAn Arizona Registered Agent is a person or company who accepts legal mail and state notices on behalf of your Arizona Limited Liability Company.

Note: In Arizona, a Registered Agent is also called a Statutory Agent. We may use either term.

Who can be an LLC Statutory Agent?

You have 3 options for who can be the Statutory Agent:

  • You
  • A friend or family member
  • A Registered Agent Service

The Statutory Agent for your Arizona LLC must have a physical street address in Arizona. PO Boxes aren’t allowed.

And the Statutory Agent’s name and address will be listed on public records.

If you don’t have an address in Arizona, or you want more privacy, you can hire a Registered Agent Service for your LLC.

We recommend Northwest Registered Agent

Our favorite feature about Northwest is they’ll let you use their office address throughout your LLC filing. This way, you can keep your address off public records.

They’ll also scan any mail sent for your Arizona LLC and upload it to your online account.

Northwest has excellent customer service, and they’re who we trust to be our own Statutory Agent.

Special offer: Hire Northwest to form your LLC ($39 + state fee), and you'll get a free year of Registered Agent service.

(Why is Northwest the best? Read our Northwest Registered Agent review)

3. File Arizona LLC Articles of Organization

Articles of OrganizationTo start an LLC, you need to file the Arizona LLC Articles of Organization.

This gets filed with the Arizona Corporation Commission.

The Arizona Articles of Organization costs $50 if you file online.

This is a one-time fee to create your LLC.

If you want to file this yourself, see our step-by-step guide: Arizona Articles of Organization.

Or, you can hire a company to do it for you.

Need to save time? Hire a company to form your LLC:
Northwest ($39 + state fee) or LegalZoom ($149 + state fee)

(Learn why Northwest is #1 in Northwest vs LegalZoom)

4. Complete the LLC Publication Requirement

LLC PublicationArizona is 1 of only 3 states that require Limited Liability Companies to publish an ad in the newspaper after they are formed.

The original purpose was to “notify the public” that you were forming a business.

Although newspaper ads aren’t as helpful today, Arizona’s LLC law still requires new LLCs to run an ad in 1 newspaper for 3 runs. (3 runs usually takes about 1 to 2 weeks.)

How much do the newspaper ads cost?

Average fees for your newspaper ads will be $60 – $120. We recommend calling a couple of newspapers to check their rates.

Where do I run the ads?

The newspaper must be located in the same county as your LLC’s Statutory Agent address.

Exception: If the address of your Arizona Statutory Agent is located in Maricopa or Pima Counties, you don’t have to run any ads in the newspaper.

For more information, please see Arizona LLC Publication Requirement.

5. Create an Arizona LLC Operating Agreement

Operating AgreementAn Arizona LLC Operating Agreement serves as a “companion” document to the Articles of Organization.

The Articles of Organization creates your LLC, and the Operating Agreement shows who owns the LLC.

Additionally, some banks require an Operating Agreement when you open an LLC bank account.

And having an Operating Agreement will be very helpful if you ever end up in court. Reason being, it helps prove that your LLC is being run properly.

That’s why we recommend that all LLCs have an Operating Agreement – including Single-Member LLCs.

Furthermore, an Operating Agreement is an “internal document“. Meaning, you don’t need to file it with the state or the IRS (Internal Revenue Service). Just keep a copy with your business records.

You can download a free template below.

Then, learn how to fill it out by watching our step-by-step Arizona Operating Agreement video.

Download a free LLC Operating Agreement:
Member-managed: Google DocWordPDF
Manager-managed: Google DocWord

(What's better? See Member-managed vs Manager-managed LLC)

6. Get an EIN for your LLC

The next step is to get an Arizona EIN Number from the IRS for your LLC.

Note: An EIN Number is also called a Federal Tax Identification Number or Federal Employer Identification Number.

EIN Number for an LLCAn EIN Number is used to:

  • identify your LLC for tax purposes
  • open a business bank account
  • apply for business licenses and permits
How much does an EIN cost?

Getting an EIN Number from the Internal Revenue Service is completely free.

How long does it take to get an EIN?

If you apply online, it takes 15 minutes.

If you apply by mail or fax, it can take 1-3 months.

How can I get an EIN?

US Citizens/US Residents: If you have an SSN or ITIN, you can apply for an EIN online. Follow these instructions: Apply for an EIN online.

Non-US Residents: You can’t get an EIN online, but you can still get one by fax or by mail. Follow these instructions: How to get an EIN without an SSN or ITIN.

What do I do after my LLC is approved?

After your Arizona LLC is approved, there are some additional steps.

Open an LLC business bank account

You’ll want to open a business bank account for your LLC.

This makes accounting and record-keeping much easier for your business finances.

Having a separate business bank account also maintains your personal liability protection. This is because it keeps your business entity finances separate from your personal finances.

Get Arizona business licenses and permits

Business LicenseGood news, Arizona doesn’t have a state general business license.

However, depending on where your LLC is located, you may need a local business license or permit.

For example, if you want to start a daycare, you may need a business license from the city or county.

You can learn more on our Arizona Business License page.

File and pay taxes

LLC TaxesLLCs don’t pay federal taxes. Instead, the LLC Members pay the taxes for the Limited Liability Company.

Said another way, the owners pay taxes for the LLC as a part of their personal tax return.

How will my LLC be taxed?

By default, an Arizona Limited Liability Company is taxed by the IRS based on the number of owners your LLC has:

  • A Single-Member LLC is taxed like a Sole Proprietorship.
  • A Multi-Member LLC is taxed like a Partnership.

Alternatively, you can ask the IRS to tax your LLC like a C-Corporation or S-Corporation.

Married Couples: Instead of having your Arizona LLC taxed as a Partnership, married couples can elect to be taxed as a Single-Member LLC (aka Qualified Joint Venture). This is allowed in Arizona because Arizona is a community property state.

Besides federal taxes, there are also state and local income taxes – and sales tax.

In Arizona, sales tax is called the Arizona Transaction Privilege Tax. Meaning, it’s a tax you pay for the privilege of your business entity doing business in Arizona.

And to pay it, you’ll need to get a Transaction Privilege Tax License from the Arizona Department of Revenue.

Learn more in Arizona LLC Taxes.

How to Start an LLC in Arizona FAQs

Can I start an LLC online in Arizona?

Yes, you can file your LLC online in Arizona. The Articles of Organization filing fee is $50.

When you start your Arizona LLC online, it will be approved in 14-16 business days.

What are the benefits of an LLC?

The first benefit of an LLC is protecting your personal assets. Meaning, if your business is sued, your personal assets – like your home, cars, and bank accounts – are protected.

This protection applies to all LLC owners (called LLC Members). It doesn’t matter if you have a Single-Member LLC or Multi-Member LLC. All of the LLC owners are protected from the business debts and liabilities.

This type of protection wouldn’t apply if you operate as a Sole Proprietorship or Partnership. With these types of informal business structures, the owners aren’t protected in the event of a lawsuit. For that reason, Limited Liability Companies (LLCs) are a much more popular business structure.

Another benefit is LLC pass-through taxation. This means the LLC itself doesn’t pay federal income taxes. Instead, the profits “pass through” to the LLC Members. And the Members pay the taxes on their personal tax return.

And Arizona state income taxes are very similar, since the state honors the federal tax treatment of your LLC.

To learn more, please see How are LLCs taxed.

Is Arizona a good state to start an LLC?

Whether Arizona is a good state to start an LLC depends on where you live – and where you’re doing business.

Meaning, if you live in or do business in Arizona, then you should start your LLC in Arizona. While many websites talk about tax rates and advantages of certain states, none of that applies if it’s not the state where you live and do business.

For example, if you form an LLC in Nevada, but live in and conduct business in Arizona, you’ll also need to register your Nevada LLC in Arizona (and pay extra fees). And you’ll end up paying Arizona taxes anyway. This ends up leading to more costs and more headaches with no advantages.

In summary, if you live in and conduct business in Arizona, then yes, Arizona is a good state to start a business. If you don’t live in and do business in Arizona, then no, Arizona isn’t a good state to start a business.

Real estate exception: If you’re purchasing real estate outside of Arizona, you should form your LLC in the state where the property is located.

For more information, please see Best State to Form an LLC.

Do I need to file an Annual Report for an Arizona LLC?

LLC Annual ReportGreat news, the Arizona Corporation Commission doesn’t require an Annual Report (or fee) for an Arizona LLC.

Although most states have annual reports and fees, Arizona is one of the few states that doesn’t require LLCs to file (or pay) an Annual Report.

You can read more here: No Arizona LLC Annual Reports.

Do I need to publish my LLC in Arizona?

Yes, all Arizona LLCs must notify the public of its LLC formation.

This is done by publishing an ad in a single newspaper for 3 consecutive publications.

The newspaper ad must be published within 60 days of your LLC formation being approved.

The newspaper must be located in the same county as the address you put down for your Statutory Agent in your Articles of Organization.

The exception to this is for Statutory Agent addresses located in Maricopa or Pima counties.

If I have an LLC in another state, do I still have to register in Arizona?

If you have an LLC formed in another state, but you want to conduct business in Arizona, you’ll need to register that out-of-state LLC in Arizona. This is known as a Foreign LLC registration.

You can find Foreign LLC fees here: Foreign LLC fees by state.

What is the difference between a Domestic LLC, a Foreign LLC, and a PLLC?

The main differences between Domestic LLCs, Foreign LLCs, and Professional LLCs are where they are formed and their business purpose.

A Domestic Limited Liability Company is an LLC that is formed in its “home state”, meaning, where the business owner lives and does business.

For example, if you live in and do business in Georgia, you would form your Domestic LLC in Georgia.

A Foreign Limited Liability Company is an LLC that is formed in a state that isn’t its home state. In this case, the term “foreign” simply means that the LLC is foreign to its “home state”.

For example, if you live in and do business in Georgia, you would form your Domestic LLC in Georgia. If you later expand into Florida, you would register your existing Georgia LLC as a Foreign LLC in Florida.

Said another way, LLCs are created at the state-level.

And if you want your LLC to do business in two separate states, you have to form or register an LLC in both states.

This works by forming a Domestic LLC in your home state, and a Foreign LLC in the other state.

What is a PLLC?

A PLLC (Professional LLC) is a type of LLC formed for the purpose of providing “professional services”.

In this case, “professional” refers to business types that require special permissions (like a license, registration, or certification from the state) in order to do business legally.

For example, architects, attorneys, and social work counselors, doctors, and veterinarians often form their business practices as PLLCs.

You can read more about PLLCs, their availability, and their stricter requirements in: What’s a Professional LLC?

And for more information on Foreign and Domestic LLCs, please see:

Arizona State Agencies

Arizona Corporation Commission (AZCC)

(LLC formation filing)
Arizona Corporation Commission
Arizona Corporations Division: Contact List
602-542-3026 (8am to 5pm)

Arizona Department of Revenue (DOR)

(AZ taxes)
Arizona Department of Revenue
Arizona Department of Revenue: Contact Us
602-255-3381 (8am to 5pm)

Arizona Department of Economic Security (DES)

(AZ employers)
Arizona Department of Economic Security
Arizona Department of Economic Security: Contact Us
602-542-4791 (8am to 5pm)

Matt Horwitz
Matt Horwitz
Matt Horwitz is the leading expert on LLC education, and has been teaching for 15 years. He founded LLC University in 2010 after realizing people needed simple and actionable instructions to start an LLC. He's cited by Entrepreneur Magazine, Yahoo Finance, and the US Chamber of Commerce, and was featured by CNBC and InventRight.
Matt holds a Bachelor's Degree in business from Drexel University with a concentration in business law. He performs extensive research and analysis to convert state laws into simple instructions anyone can follow to form their LLC - all for free! Read more about Matt Horwitz and LLC University.

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37 comments on “Arizona LLC”

Disclaimer: Nothing on this page shall be interpreted as legal or tax advice. Rules and regulations vary by location. They also change over time and are specific to your situation. Furthermore, this comment section is provided so people can share their thoughts and experience. Please consult a licensed professional if you have legal or tax questions.

  1. Great information, Matt!

    When should I purchase/register a website? As soon as possible under my personal account so it is not taken by someone else and then transfer to the LLC or only after the LLC is officially created?

    • Thanks Ethan! That’s exactly what I’d do ;) Then after your LLC is approved, you can transfer the domain names to your LLC. Hope that helps :-)

  2. Hi, Matt. My husband and I have two rental properties and are considering putting each one into their own LLC. We have been told that our LLCs should be put into a revocable trust — with a holding company in between the two.
    Though we have heard, we should do that, we haven’t heard a reasoning for it. And how does an LLC get put into a revocable trust, anyway? Thank you.

    • Hi Cindy, you’ve been advised well. The reason to create an LLC holding company is consolidate and make things more organized. It also has some added asset protection. Additionally, it simplifies federal tax filings, as all child LLCs (aka subsidiary LLCs) would report their income/loss on the parent LLC’s (aka holding company LLC) tax return.

      Then the purpose to have the Trust “at the top” owning the parent LLC is to make the transfer of these companies (and their real estate holdings) transfer to your beneficiaries without having to go through probate, after the passing of you and your husband.

      • You’d first create the Trust (I recommend working with an asset protection and estate planning attorney)
      • Then you’d create the parent LLC. The parent LLC would be 100% owned by the Trust (this would be documented in the parent LLC’s Articles of Organization and Operating Agreement).
      • Then you’d create the child LLCs, which would be owned by the parent LLC.
      • Then you’d deed the rental properties from your name into their respective child LLC.

      Hope that helps!

  3. Hi Matt,
    We are looking at creating a multi-member LLC in Arizona for a houseboat trailer. This is not a business or for profit, just an asset. Do we use the same process to create the LLC as if it was a business? Or is there a better way to do this? Any help would be greatly appreciated. Thanks!

    • Hi Deanna, yes, the process of LLC formation in AZ is exactly the same, whether the LLC will operate a business or simply hold title to assets.

  4. Hello, Mr. Horwitz. Your article says that to open a bank account, a “stamped and approved” Articles of Organization are required. How to get this paper, which is to be “downloaded for free from their database”, stamped and approved? Thank you. Michael

    • Hi Michael, yes, the approved Articles of Organization that you’ll download from the Arizona Corporation Commission’s website will be stamped and approved. Hope that helps.

  5. Hey Matt!

    Thanks so much for all of the information. There are some very comprehensive guides you’ve managed to assemble here.

    I would like to know also as a US citizen with residence but not domicile (I’m living abroad long term) in Massachussets..

    I am going to manage short term vacation rentals (doesn’t require a real estate license… but maybe… another?)

    I won’t be physically in Arizona much, but I will contract out some small jobs to other firms or individuals i imagine paying independent contractors in the state doesn’t constitute as doing business in the state… but what is your opinion? Given my situation should I register my LLC in Arizona or perhaps choose another state for tax reasons?

    • Hey Landon, you’re welcome! Where an LLC should be formed (or registered as a foreign LLC) comes down to where it’s legally transacting business. With properties and rents being collected in Arizona, you’ll be doing business in Arizona. Regarding any real estate licenses/permits, you’d need to check with the municipality where the properties are located. We’re not sure. We don’t specialize in licensing and there are over 70,000 licensing jurisdictions in the US! Hope that helps :)

  6. Hello Matt,
    First thank you for the wealth of information on your site.

    I am a current independent contractor working with multiple companies all from the comfort of my home. And since I am legally considered being in business for myself as a independent contractor I have definitely decided to create a single member LLC in Arizona the state I reside in, for the benefits the llc offers. Here is my question:

    As your article states I might need certain business license and permits for operating my business. Do I need a business license or permits since I’m working from home as a Independent cntractor? Would i be breaking zoning laws if i form an llc & work from home as a independent contractor? Could i be kicked out of my apartment for working as a independent contractor and owning a llc for said independent contractor business?

    • Hi Elayliah, you’re very welcome! No, you won’t be kicked out of your apartment for failure to obtain a business license, if it were required. Business licensing rules are usually administered at the municipal and/or county level, so you’ll want to contact your city (or town) and the county to check on if a business license is required for a home-based business. Hope that helps!

  7. Matt,

    Excellent guides, thank you. I am forming an LLC with 2 partners in order to passively invest into a fund that invests in Real Estate. My research says that because we are passive investors, we would not trigger “doing business” in any particular state. We’ll be subject to state taxes in states where the fund generates rental income from properties. However, state taxes shouldn’t guide where we form the LLC, rather, the “doing business” principle should because that’s what would trigger us having to register the LLC in other states. Because of this scenario, we are looking to form the LLC in a state with the lowest fees possible, even if we have to hire a registered agent (Arizona, New Mexico, or Idaho). Is this consistent with your understanding of LLC filings?

    • Hi Juan, I believe your findings are correct, but I’d recommend running them by a tax and/or legal professional. Thanks.

  8. Hello Matt,

    Is there any benefit to creating personal LLCs for each member of a new LLC that we will be creating together? I have heard people state that having this extra level of ownership increases protection against liability but are there also tax benefits? I hope this question makes sense lol.


    • Hi Talbot, we’re not sure about any tax benefits from this. We recommend speaking to a few accountants. Feel free to share any findings if you’d like. Thanks.

  9. Hi.

    I’m a Canadian citizen/resident, looking to form a LLC in the US.

    Can a non-US citizen form a “domestic LLC” in Arizona with a Arizona Statutory agent — use their address as the principal business address?


    • Hey Justin, yes, a non-US citizen can form a Domestic LLC in Arizona using the Commercial Statutory Agent’s address as the LLC’s Principal Address (if said Commercial Statutory Agent allows), however, LLCs owned by Canadians usually face double taxation (the IRS and the CRA). We don’t know the details, but I’d discuss this with a professional who works both sides of the border. I believe another entity may be a better choice from a tax perspective. Feel free to share any findings if you’d like. I’m curious to hear what you come up with. Thanks.

  10. Hello Matt,

    I’m considering forming an LLC for a small game studio. If I had a partner in another state, does it matter which state the LLC is formed? No sales would occur for quite a while and when they do, it would only be on an online marketplace. Also, in Arizona, is there ever a renewal for the LLC or is it always considered “active”.

    • You can usually pick either state unless there is substantially more business activity taking place in one state versus the other. An Arizona LLC has no annual report requirements or annual fees that need to be paid to the Arizona Corporation Commission (AZCC) and therefore, you’re correct, it will perpetually be in existence. Hope that helps!

  11. Hey Matt, I live outside the United States and run a logistics/freight company, I am considering forming an LLC and looking at Arizona, Wyoming, Delaware and Texas. Presently, we don’t make any income in the USA as all our clients purchase items in the USA and ship out to countries in Africa and Asia. Where would you advice, we form our LLC? Considering filling fees, annual reports and taxes.

    Presently, we use a 3rd party logistics company operating out of Texas and Georgia to get shipments out of the USA would this have any influence on where we should form our LLC?

    Thank you

    Great job by the way

    • Hey Dave, I would recommend looking further into tax considerations (federal and state). If you’re a non-US resident, you may have Effectively Connected Income (ECI) and/or there is a chance you may be “engaged in trade or business with the U.S.” via an independent agent. If you’re a US citizen, it’ll depend on how you file your federal return, where your tax residency is established, and more. However, this is not a subject we get into so you’ll need to speak with an accountant and/or an attorney. Thank you for your understanding.

  12. Good morning Matt,

    In “2016” I received certified mail stating that 25% of a previous job wages were going to be garnished, but I had already changed employment. After research I discovered that in “2010” a judgement was filed in Santa monica, CA civil court against me. I never received any previous notification. The judgment was for some apartment the I never lived in. I’m living in the state of Arizona. I have not heard anything about this matter since 2016. My question is if I open a business account with my new LLC, will they be able to freeze my account, because my ssn is attached to my business checking account? and if the judgement was filed in “2010′ is there some sort of statue of limitations? I thought it was 7 years in California.


    • Hi Tiey, we’re not able to comment on questions such as this as you’ll need to speak to an attorney. Thank you for understanding.

  13. Hi Matt,

    I have a TIN for my DBA, and now want to “convert” to LLC. Will the IRS transfer the current TIN, or will I need to get a new one? The business name isn’t changing, except to add LLC.

    Thanks much!!

    • Hi Diana, the IRS will not automatically transfer the EIN from the DBA to your LLC. You can transfer the EIN by sending a letter to the IRS. More info here: convert Sole Proprietorship to LLC. Or you can cancel the EIN and then get a new one for your LLC. Cancelling and then getting a new EIN is usually easier and guarantees “cleaner” records (less confusion). Hope that helps.

  14. Hi Matt,
    I use to live in Florida and New Jersey. Currently living abroad mostly traveling but also running an online travel agency(and other mostly online projects which allows working remotely). Although a non resident I need to register an Arizona LLC(or wherever makes more sense) to gain access to some large cruise lines tools for travel agents(it’s their requirement to be registered in US). However the business is operated online(various countries depends where we are ) and won’t operate in a particular US state. What are your thoughts on this? How non residents should register a LLC in this case? or should I go for it as sole proprietor?
    Many thanks

    • Hey Cris, we don’t recommend a Sole Proprietorship over an LLC for liability reasons (see LLC vs sole proprietor). Do you file income taxes at the state level? Since you’re likely not doing business in any particular state by the nature of you residing/living there, you likely have all states open to you. And the decision should then be more influenced by taxes, so we recommend speaking with an accountant to discuss strategy. Hope that helps.

  15. My Arizona LLC company sells home seller leads to retail merchants and insurance companies nationwide. Does my LLC have to file as a foreign LLC in other States?

    • Hey Tom, no, likely not, unless you are “doing business” in those states. “Doing business” has much more to do with where you are operating from, not where your clients are. Hope that helps.

  16. I have a client who develops apps and operates as a sole proprietor, in New York. He is considering forming an LLC, but is afraid of the costs of registering in New York, namely advertising requirements. Is there any reason why he should not register the LLC in Arizona (only a $50 filing fee),and apply to do business in New York? Do the operations need to be done in Arizona?

    • Hey Scott, yes, there are many reasons why he shouldn’t register outside of New York, since that is where he is legally doing business. Check out “best state for LLC” for more info. If he forms an LLC in Arizona, but is doing business in New York, he’ll have to register the Arizona LLC as a Foreign LLC in New York. Also, if he follows our New York LLC course (follow the lessons in order), we explain how to save money on the newspaper publication costs. Hope that helps :)

  17. Hello Matt. From what I am reading it’s best to form the LLC in the state the property is in.

    Our scenario. We live in Indiana but have purchased property in Arizona as an investment property not a second residence.

    Thank you,
    Sally Carlton

    • Hi Sally, yes, that is correct. The LLC should be formed in the state where the property is located since that is where you are legally doing business. Hope that helps.

      • Are they required to also the Arizona LLC as a foreign LLC, and form an LLC in Indiana where they live?

        • Hi APB, usually no, unless it’s California. They would not need to register the Arizona LLC as a Foreign LLC in Indiana. And they would not need to form a Domestic LLC in Indiana (if they form a Domestic LLC in Arizona). The business is being done in Arizona, so that’s where the registration should take place. Here’s a related article: Domestic LLC vs Foreign LLC. Hope that helps.

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