Construction Contracting Examples

Contractor Declaration Certificate

Examples of taxable contracting activity include:

  • Construction or demolition of a building
  • Road construction
  • Land excavation and landscaping
  • Installation of permanently attached equipment
  • Sales and installation of floor coverings
  • Home remodeling
  • Repairs to a building
  • Construction for a government agency (including the City of Mesa)
  • Construction for a church or nonprofit organization
  • Examples of items which are not considered construction contracting:

  • Landscape maintenance
  • lawn mowing (exempt)
  • Installation of drapes & miniblinds (retail)
  • The sale of manufactured buildings
  • Plug-in kitchen equipment (retail)

Office Locations:
Licensing Office
55 N. Center St.
Mesa, AZ  85201
Phone: 480-644-2316
FAX: 480-644-3999

Tax Audit & Collections
20 E. Main St, Suite 450
Mesa, AZ 85201
Phone: 480-644-3816
FAX: 480-644-2687

Office Hours:

Monday - Thursday
7:00 a.m. to 6:00 p.m.
Closed Fridays

Mailing Address:
Tax & Licensing Office
P.O. Box 1466
Mesa, Arizona 85211-1466


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