General Information

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Welcome to the general tax information page.  If you have specific questions, not answered on one of these pages, please email us at SalesTax@GilbertAZ.gov.

In Arizona, we impose a Transaction Privilege Tax (TPT), commonly referred to as "sales tax".   The Arizona Department of Revenue (AZDOR) administers this tax for all municipalities, which means that you file and pay directly to AZDOR (online or by paper) for all taxable activity in Arizona.  AZDOR processes and distributes information and money to us.  

 AZ Department of Revenue

AZ Taxes.gov

AZ Department of Revenue

File and Pay

All Cities/Towns in Arizona follow the Model City Tax Code which allows your local council options for taxation on different business activities, including setting tax rates.

We have highlighted some of the more common questions about taxable activities.  For a full Town of Gilbert list visit the taxable business activities list

For a statewide list of activities and rates click here.

Factored Tax

When a business “factors” transaction privilege tax, it means the tax is included in the total price rather than shown as a separate charge. If you choose to factor the tax, the tax must be calculated using a factoring formula.

There are many different factoring formulas depending on city taxes, county taxes or differences in allowable city tax deductions. Here is a helpful worksheet to assist you in factoring tax. 

See Arizona Transaction Privilege Tax Procedure TPP 00-1 for information about factoring.

NAICS

Use this North American Industry Classification System (NAICS) listing when you license your business with the Arizona Department of Revenue.

Commercial Lease

Renting a commercial property is taxable in Gilbert.  The tax rate is 1.5% for Gilbert and 0.5% for Maricopa County.  The brochure has a general list of what is taxable, and what is deductible.

Construction Contracting Speculative Builder

Speculative Builder Excel worksheet

Deductible Development Fees - POST 02/06/2017 

Deductible Development Fees - PRE 02/06/2017 

Special Events

If you are going to be a vendor for a trade show, farmers market, or a festival in Gilbert.  You might need a business license, and you might need a TPT license.  Please check out this brochure for some general guidelines.  If you have specific questions please email us at SalesTax@GilbertAZ.gov