Transaction Privilege Tax

The City of Mesa imposes a 1.75% transaction privilege tax on the gross receipts from various types of business activities. 

Privilege tax is often passed on to the business' customers as "sales tax".  However, this is a tax on the privilege of doing business and is not a true sales tax.

City Code
Transactions between related companies or persons are taxable by the City of Mesa. See Mesa City Code Section 5-10-100 for the definition of a "Person", Section 5-10-210 "Determination of gross income: transactions between affiliated companies or persons", and Section 5-10-220 "Determination of gross income: artificially contrived transactions".

City Regulations

Information Sheet

How to Figure Out Tax

Taxable Activities
Publicidad Y Publicacion

Amusements, Exhibitions, etc.

Construction Contracting
Contratos de construccin

Contracting - Landscaping

Convention Center Vendor

Event Promoters

Hotels & Motels

Job Printing

Owner-Builders and Speculative Builders
Constructores-propietarios y constructores especulativos

Publishing & Periodical Distribution
Publicidad Y Publicacion

Renting or Leasing Real Property
Alquiler de bienes inmuebles

Renting Tangible Personal Property
Alquiler de bienes muebles o propiedad tangible

Restaurants & Bars
Restaurantes y bares

Retail Sales
Ventas al por menor

Salones de belleza/salones para cuidado de uas y cabello / barberas

Special Event Craft Vendor
     (MACFest tax brochure)

Tanning & Massage

Telecommunication Service
Servicios de telecomunicacin

Use Tax
 Impuesto de uso

Jet Fuel

Manufactured Buildings


Transporting for Hire

Timbering & Extraction

Utility Services

The links listed above provide general information only about the transaction privilege tax. For complete information, refer to the City of Mesa Privilege and Excise Tax Code. In case of inconsistency or omission, the language of the tax code will prevail.


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


Tax Simplification questions 

More Information:

Tax & Licensing home

Tax Information
Recent Tax Changes

Licensing Information
Liquor License Status
Liquor License FAQ


Helpful Links

Fees and Charges