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.

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".

Privilege Tax Brochure

Taxable Activities:

Advertising Online Information  Brochure
Spanish Brochure 
Amusements, Exhibitions, etc. Online Information  Brochure
Construction Contracting Online Information Brochure
Spanish Brochure
Hotels & Motels Online Information  Brochure 
Job Printing Online Information  Brochure
Owner-Builders and Speculative Builders Online Information Brochure
Spanish Brochure
Publishing & Periodical Distribution Online Information   
Renting or Leasing Real Property Online Information Brochure
Spanish Brochure 
Renting Tangible Personal Property Online Information  Brochure
Spanish Brochure 
Restaurants & Bars Online Information Brochure
Spanish Brochure 
Retail Sales Online Information  Brochure
Spanish Brochure
Salons   Brochure
Spanish Brochure 
Telecommunication Service  Online Information  Brochure
Use Tax Online Information  Brochure
Spanish Brochure

Other Taxable Activities:
Jet Fuel
Manufactured Buildings

Mining

Transporting for Hire

Timbering & Extraction

Utility Services


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.

The transaction privilege tax is commonly referred to as a sales tax. However the tax is on the privilege of doing business in Mesa and is not a true sales tax.

 

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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