Transaction Privilege Tax

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The City of Mesa imposes a 2.0% 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

Tax Collected or Factored

Brochures for Taxable Activities

Transaction Privilege Tax [PDF]


Penalty Abatement for Audit


Penalty Abatement for Returns


Advertising [PDF]


Amusements, Exhibitions, etc [PDF]


Construction Contracting: Due to recent changes in contracting laws, please contact the Arizona Department of Revenue (ADOR) with any questions. Contracting FAQ's


Construction Contracting Activities


Convention Center Vendor


Hotels & Motels [PDF]


Job Printing [PDF]


Owner-Builders and Speculative Builders [PDF]


Publishing & Periodical Distribution


Renting or Leasing Real Property [PDF]


Residential Rental


Renting Tangible Personal Property [PDF]


Restaurants & Bars [PDF]


Retail Sales [PDF]


Salons [PDF]


Special Event Craft Vendor [PDF]

Tanning & Massage [PDF]


Telecommunication Service [PDF] 


Use Tax [PDF]


Jet Fuel- MTC Sec 5-10-422


Manufactured Buildings - MTC Sec 5-10-427


Mining - MTC Sec 5-10-432


Transporting for Hire - MTC Sec 5-10-475


Timbering & Extraction - MTC Sec 5-10-430


Utility Services - MTC Sec 5-10-480

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.

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