Transaction Privilege Tax (Sales Tax)
The transaction privilege tax (TPT) is commonly referred to as sales tax. It differs from a true sales tax in that it is a tax on the privilege of doing business in Arizona. The seller is liable for the tax but may pass the burden of the tax on to the purchaser. For additional information, please refer to the Arizona Revised Statutes, the Arizona Department of Revenue, or the Model City Tax Code.
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· Taxable Categories and Rates
· North American Industry Classification System Codes (NAICS)
| Tax rate all categories except hotels |
Current Rate (as of June 1, 2010) |
|---|---|
| State Rate (MAR) |
7.3% |
| Gilbert Rate (GB000) | 1.5% |
| Total | 8.8% |
| Tax rate for hotels only | |
| State Rate (MAR) | 8.27% |
| Gilbert Rate (GB000) | 1.5% |
| Gilbert Rate (GB003) | 3.0% |
| Total | 12.77% |
| Use Tax rate | |
| State Rate (MAR029) | 6.6% |
| Gilbert Rate | 0.0% |
| Total | 6.6% |
For any sales tax questions, comments or suggestions, please email salestax@gilbertaz.gov or contact Linda Kramar at (480) 503-6852.
*** Starting July 11th, 2011, Administrative offices open Monday - Thursday, 7 a.m. - 6 p.m. at 50 E. Civic Center Drive.
Filers needing assistance on a Friday can call the Arizona Department of Revenue tax assistance line at (602) 255-2060 or
visit their local East Valley office at 275 E. Germann Road, Gilbert. ***