The State of Arizona, the counties, and the local municipalities impose Transaction Privilege Tax (TPT), commonly referred to as "sales tax", on the gross income of certain persons/entities for the privilege of conducting business within an Arizona jurisdiction.
Although this tax is generally passed to the consumer, ultimately it is the liability of the person/entity conducting the business.
All cities and towns in Arizona follow the Model City Tax Code which permits options for taxation on different business classifications, including setting appropriate tax rates for their own jurisdictions.
TPT/TLT due to City of Mesa (ME) must be filed and submitted to Arizona Department of Revenue (ADOR).
Current Combined Tax Rates
All Transaction Privilege and Use Taxes are remitted to the Arizona Department of Revenue through the AZTaxes.gov portal
Transaction Privilege Tax (TPT) 8.3%
Entity
|
Percent
|
Code
|
| Mesa |
2% |
Code = ME |
| Maricopa County |
0.7% |
Code = MAR |
| Arizona |
5.60% |
Code = MAR |
Use Tax 7.6%
| Entity |
Percent
|
Code
|
| Mesa |
2% |
Code = ME |
| Arizona |
5.60% |
Code = MAR |
Transient Lodging Tax (TLT) 14.27%
Entity
|
Percent
|
Code
|
| Mesa |
2% |
Code = ME 044 |
| Mesa - TLT |
5% |
Code = ME 144 |
| Arizona |
7.27% |
Code = MAR |
Commercial Lease 2.5%
Entity
|
Percent
|
Code
|
| Mesa |
2% |
Code = ME |
| Maricopa County |
0.5% |
Code = MAR |
Residential Rental 2%
Entity
|
Percent
|
Code
|
| Mesa |
2% |
Code = ME |