TPT Taxable Activities Details

Mesa imposes a 2.0% 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.

Mesa Privilege and Excise Tax Code - Transactions between related companies or persons are taxable by 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".

City Regulations

Tax Collected or Factored

Taxable Activities Brochures

The following provide general information only about the transaction privilege tax. For complete information, refer to the Mesa Privilege and Excise Tax Code. In case of inconsistency or omission, the language of the tax code will prevail.

• Transaction Privilege Tax(PDF, 197KB)
• Penalty Abatement for Audit
• Penalty Abatement for Returns
• Advertising & Publishing(PDF, 115KB)
• Amusements, Exhibitions, etc.(PDF, 118KB)
• Construction Contracting - Due to recent changes in contracting laws, please contact the Arizona Dept. of Revenue (ADOR) with any questions.
• Hotels & Motels(PDF, 122KB)
• Job Printing(PDF, 111KB)
• Owners-Builders & Speculative Builders(PDF, 151KB)
• Publishing & Periodical Distribution
• Renting or Leasing Real Property(PDF, 150KB)
• Residential Rental
• Renting Tangible Personal Property(PDF, 110KB)
• Restaurants & Bars(PDF, 119KB)
• Retail Sales(PDF, 138KB)
• Salons(PDF, 141KB)
• Special Event Craft Vendors(PDF, 174KB)
• Tanning & Massage(PDF, 90KB)
• Telecommunication Service(PDF, 98KB)
• Use Tax(PDF, 144KB)
• Jet Fuel
• Manufactured Buildings
• Mining
• Transporting for Hire
• Timbering & Extraction
• Utility Services