Gilbert, Arizona
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Gilbert collects and recycles large home appliances. View accepted items and schedules.
Learn MoreTaxable Business Activities and Rates
SalesTax@GilbertAZ.gov
Gilbert Privilege tax is reported by business tax classification. This is a list of the Business Codes when reporting Gilbert Privilege Taxes for your AZTaxes.gov account or on your Arizona Department of Revenue Transaction Privilege (Sales) Tax Return. If you need help in choosing the correct code, please contact us at: SalesTax@GilbertAZ.Gov
*Click here for a statewide rate table
Click here for the rate table prior to December 31, 2024
We have a variety of activities that are taxable. Below you will find a list with links to various resources for more information.
The region code used to report Gilbert activity on your TPT return is GB, and all rates are 2.0% unless otherwise indicated.
Some of the business activities are linked to publications or brochures with more detail. If you do not find what you are looking for please email us at SalesTax@GilbertAZ.gov.
| Tax Classification | Business Codes | Examples of Businesses/Activities Subject to Gilbert Tax | City rate | Town Code Reference |
|---|---|---|---|---|
|
Retail |
017 |
Retail sales of Goods |
2.00% | |
| Retail - Remote Seller / Marketplace Facilitator | 605 | Retail sales of goods (Out-of-state with no Arizona physical presence) | 2.00% | |
|
Retail - Grocery |
062 |
Retail sales of food for home consumption; separate from other retail sales |
2.00% | |
| Retail - Grocery Remote Seller / Marketplace Facilitator | 606 | Retail sales of food for home consumption; separate from other retail sales (Out-of-state with no Arizona physical presence) | 2.00% | |
|
Restaurant and Bars |
Restaurants, bars, caterers |
2.00% | ||
|
Job Printing |
Printers, copiers, engraving |
2.00% | ||
|
Publication |
Publishers of Newspapers, Magazines, Subscriptions |
2.00% |
| Tax Classification | Business Codes | Examples of Businesses/Activities Subject to Gilbert Tax | city rate | Town Code Reference |
|---|---|---|---|---|
| Construction Contracting |
015 |
Contractors who modify real property for owners or their agents | 2.00% | 58-415 |
|
Speculative Builders |
016 |
Owners of real property who improve and SELL their own property; Sale of New Homes or Commercial Buildings |
2.00% | |
|
Owner / Builders |
037 |
Owners of real property who improve their own property; Use this classification to report any amounts on which no tax was paid to your vendors or contractors |
2.00% | |
|
Maintenance, Repair, Replacement and Alteration of Real Property |
315 |
Contractors who perform maintenance, repair, replacement or alteration for owners or owners' agents of real property, and did NOT pay tax on the materials used in these jobs |
2.00% |
Pending |
| Manufactured Buildings |
027 |
Manufactured buildings |
2.00% |
| Tax Classification | Business Codes | Examples of Businesses/Activities Subject to Gilbert Tax | city rate | Town Code Reference |
|---|---|---|---|---|
| Rental of Real Property - COMMERCIAL / NON-RESIDENTIAL |
213 |
Renting of Offices, Stores, Shopping Centers, Land | ||
|
Personal Property Rent (TPP) |
214 |
Rental, leasing and licensing for use of tangible personal property; such as cars, office equipment, tools, machines |
| Tax Classification | Business Codes | Examples of Businesses/Activities Subject to Gilbert Tax | City Rate | Town Code Reference |
|---|---|---|---|---|
|
Hotel |
044 |
Hotels and other transient lodging facilities including vacation rentals | 2.00% | |
|
Additional Tax on Hotel BEGINNING |
144 |
Hotels/Vacation Rentals (Renting for less than 30 days) |
5.00% | |
|
Additional Tax on Hotel PRIOR TO 12/31/24 |
144 |
Hotels/Vacation Rentals (Renting for less than 30 days) |
2.80% |
| Tax Classification | Business Codes | Examples of Businesses/Activities Subject to Gilbert Tax | city rate | Town Code Reference |
|---|---|---|---|---|
|
Advertising |
018 |
Newspapers, Periodicals, Direct Mail, Flyers/Door Hangers, Magazines, Billboards, Radio, TV, Website Advertising; Payment for delivering customer's message |
2.00% | |
|
Amusements |
Theaters, Exhibitions, Circus, Sporting Events, Health and Fitness Club Membership Fees |
2.00% | ||
| Transporting for Hire | 006 | Towing Companies, Freight if originating in Gilbert | 2.00% | 58-475 |
| Tax Classification | Business Codes | Examples of Businesses/Activities Subject to Gilbert Tax | City Rate | Town Code Reference |
|---|---|---|---|---|
|
Use Tax - Purchases |
029 |
Purchases from unregistered out-of-state vendors |
2.00% | 58-610 |
| Use Tax from Inventory | 030 | Purchases of tangible personal property for resale which is used or consumed by the purchaser | 2.00% | 58-610 |
| Tax Classification | Business Codes | Examples of Businesses/Activities Subject to Gilbert Tax | City Rate | Town Code Reference |
|---|---|---|---|---|
| Effective Jan. 1, 2025, the tax rate for the activity listed below was reduced to 0.0% | ||||
| Rental of Real Property - RESIDENTIAL | 045 | Renting of houses, apartments, condominiums | 0.0% | |