The City of 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.

City Code

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".

City Regulations

Tax Collected or Factored

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.

Free viewers are required for some of the attached documents.
They can be downloaded by clicking on the icons below.

Acrobat Reader Windows Media Player Word Viewer Excel Viewer PowerPoint Viewer