Tax Information
Quick Start Transaction Privilege Tax
Workshops
The retail tax rate in Mesa is currently 9.05%. This consists of:
| City of Mesa |
1.75% |
(remitted to the City of Mesa) |
| State of Arizona |
6.6% |
(remitted to the State) |
| Maricopa County |
0.7% |
(remitted to the State) |
| |
|
|
| Other tax rates: |
|
|
| Use Tax |
1.75% |
(remitted to the City of Mesa) |
| Transient
Lodging Tax (TLT) |
5.0%
|
(remitted to the City of Mesa) |
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.
More information:
City Code
City Reg
Use Tax
Any business and some individuals may be required to pay use tax. Use
tax is imposed on items you acquire from a retailer which you store or use
in the city. You pay it on items on which you have not already been
charged a transaction privilege tax equal to at least the 1.75% Mesa tax
rate when you acquired the item. As this tax is imposed on purchases
from retailers, "casual" purchases from individuals are not taxable.
More Information:
City Code
City Reg
Transient Lodging
Tax
The City of Mesa imposes a 5% transient lodging tax. This tax is
imposed on the occupancy of space or use of furnishings or other services or
accommodations in a hotel, motel, or any other lodging space intended for
occupancy by transients for dwelling, lodging, or sleeping purposes for a
period of 30 consecutive calendar days or less.
More Information:
City Code
City Reg
* 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".