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Transaction Privilege Tax

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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 [PDF].  Section 5-10-210 "Determination of gross income: transactions between affiliated companies or persons" [PDF], and Section 5-10-220 "Determination of gross income: artificially contrived transactions" [PDF].


City Regulations

Information Sheet [PDF]

How to Figure Out Tax

Brochures for Taxable Activities
Transaction Privilege Tax [PDF]
Penalty Abatement for Audit [PDF]
Penalty Abatement for Returns [PDF]
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.  This link https://azdor.gov/Portals/0/TPTSimplification/TPN%2015-1.pdf will take you to ADOR Contracting FAQ's.

Construction Contracting Activities 

Convention Center Vendor [PDF]
Event Promoters [PDF]
Hotels & Motels [PDF]
Job Printing [PDF]
Owner-Builders and Speculative Builders [PDF]
Publishing & Periodical Distribution [PDF]
Renting or Leasing Real Property [PDF]
Renting Tangible Personal Property [PDF]
Residential Rental – For additional information, please see the ADOR Residential Rental Flyer
Restaurants & Bars [PDF]
Retail Sales [PDF]
Salons [PDF]
Special Event Craft Vendor [PDF]
(MACFest tax brochure [PDF])
Tanning & Massage [PDF]
Telecommunication Service [PDF] 
Use Tax [PDF]
Jet Fuel [PDF]
Manufactured Buildings [PDF]
Mining [PDF]
Transporting for Hire [PDF]
Timbering & Extraction [PDF]
Utility Services [PDF]

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 [PDF]. In case of inconsistency or omission, the language of the tax code will prevail.

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