Rental of Personal Property

You owe tax on rentals of personal property if:
You are in the business of renting or leasing personal property to others.

Example of taxable rental items include:

  • office equipment

  • construction equipment

  • data processing equipment

  • restaurant equipment

  • appliances

  • video tapes, computer software, etc.

  • cars, trucks, trailers, boats, planes, etc

  • Clothing or costumes
  • Tax rate and procedures
    The tax rate is 1.75% on all rental income. Income is any value received either as funds or bartered services or merchandise.  (Note: The Mesa City Tax rate increased to 1.75% effective 07/01/2006)

    Collection of tax
    You may choose to charge the tax separately on each sale, or include transaction privilege tax in your price. If you over charge any tax to your customers, you must remit the excess tax to the city.
    If you include tax in your price, you can use factoring to "back into" the tax included in your gross sales.

     

    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

    E-mail:

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