AZDOR = Arizona Department of Revenue
GB = Town of Gilbert
MAR = Maricopa County
MCTC = Model City Tax Code
TPT = Transaction Privilege Tax
Most business activities are taxable to Gilbert, the State of Arizona and Maricopa County. Some business activities are only taxable to Gilbert. For a list of Town of Gilbert business activities and the applicable rates click here (link to tax classifications and rates page)
|Jurisdiction||Region Code||General Tax Rate|
For a statewide list of business activities and applicable rates click here
- Apply online at AZTaxes.gov. This option enables businesses to register, file and pay transaction privilege taxes online.
- Download and complete the Residential Rental Tax Application, or a Joint Tax Application (JT-1) and follow the instructions.
- Go to one of the AZ DOR offices to deliver the completed paper application.
- Phoenix Office, 1600 W Monroe, Phoenix AZ 85007
- Mesa Office, 1840 S. Mesa Dr. Bldg. #1352, Mesa, AZ 85210
- Tucson Office, 400 W Congress, Tucson AZ 85701
Location Code – Each physical location in the state is assigned a code by AZDOR. So if you own more than one location in the same city, make sure that you are reporting the right numbers with the right location code.
Region Code – Every City/Town and County is represented by a two or three letter code; Gilbert is GB, and the State/Maricopa County is MAR.
Business Code – Types of taxable business activity are represented on the return by a three digit number. For example, residential rental business code is 045. Sometimes the codes for the City/Town and the State/County; however, sometimes they are different as is the case with Commercial Property Rentals. Gilbert is GB 213, and the State/Maricopa County is MAR 013. For a statewide list click here.
Deduction Code – As a TPT (Sales) Tax state we report total gross receipts as revenue. But what about the stuff that we don’t owe tax on? That is where deduction codes come into play. On the tax return every amount that is deductible can be removed by using the associated deduction code. A comprehensive list of available deductions can be found on the AZDOR website.
- If you are renting out for long-term only (30+ days) then it is taxable at 1.5% to Gilbert only.
- If you are renting out for short-term, or vacation rentals (less than 30 days) than the activity falls into the hotel/motel/transient lodging classification. The combined rate is 11.57% for the State/County and Town of Gilbert.
- If you are renting out a commercial building than it is taxable at 1.5% to Gilbert and 0.5% to Maricopa County. The combined rate is 2.0%. Check out our Real Property Rental page for more information.