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
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",
of gross income: transactions between affiliated companies or persons",
and Section 5-10-220
of gross income: artificially contrived transactions".
to Figure Out Tax
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.