Sales Tax

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​Real Estate Rental Tax

If you are in the business of leasing, licensing or renting residential real estate property located within the Town of Queen Creek, you must be licensed and pay tax. For complete details about what taxes are applicable, where to pay the taxes and registering for a business license, please download the following document:

Transaction Privilege Tax (Sales Tax)

Queen Creek Business Owners

Effective on Oct. 1, 2007 the transaction privilege tax (sales tax) rate for the Town of Queen Creek increased by 0.25 percent, for a total sales tax of 2.25 percent. The construction transaction privilege tax (sales tax) rate also increased by 0.25 percent, for a total construction sales tax of 4.25 percent. (See Example #1 below)

These changes in the Queen Creek Tax Code will provide additional funding for fire, emergency medical services (EMS) and law enforcement services.

If you utilized the incorrect tax percentage on your monthly Transaction Privilege, Use, and Severance Tax Return Form (Form TPT-1), please contact the Department of Revenue at 602-255-2060. 

Note: Underreported tax amounts are subject to interest fees and penalties.

Example #1: A retail company doing business in the Maricopa County portion of the Town of Queen Creek would estimate their sales tax percentage as follows:

 


Queen Creek Tax Rate

2.25%

+ State and Maricopa County Combined Tax Rate

6.30%

= Total Sales Tax Percentage

8.55%

  

 

 

 

Queen Creek Marketplace and Cornerstone Development (Special Improvement District 001) Business Owners 

* According to development agreements between the Town of Queen Creek, Vestar and Westcor Development Partners (WDP), a project sales tax surcharge equal to 0.25 percent will be added to each sale or taxable transaction within the Queen Creek Marketplace and Cornerstone developments (Special Improvement District 001) for a total tax rate of 2.5 percent within these developments.  Construction sales tax and tax on retail leases is excluded from this surcharge. (See Example #2 below)

This project sales tax surcharge will help offset additional costs associated with infrastructure, maintenance and traffic burdens in the Town Center area.

Example #2:  A retail company doing business in the Queen Creek Marketplace/Cornerstone projects (Special Improvement District 001) would estimate their sales tax percentage as follows:

 


Queen Creek Tax Rate

2.50%

+ State and Maricopa County Combined Tax Rate

6.30%

= Total Sales Tax Percentage

8.80%

 

 

 

 

"Know Your Code" 

Effective on Jan. 1, 2015 the business codes were changed to establish a standard between all cities and to match state codes in most instances. By understanding which business class code is appropriate for your business, you’ll be better able to calculate your final tax rate. Please add the Queen Creek tax rate (listed below) to the Arizona State and Maricopa or Pinal County combined sales tax rate to determine the final percentage of sales tax owed.

Queen Creek Business Owners

 



region

code

 

Business
Code

Queen Creek
Tax Rate

Advertising     QC       018          2.25%
Amusements      QC        012          2.25%
Contracting - Prime      QC        015          4.25%
Contracting - Speculative Builders

QC

016

4.25%

Contracting - Owner Builder

QC

037

4.25%

Job Printing

QC

010

2.25%

Manufactured Buildings      QC        027          2.25%
Timbering and Other Extraction      QC        020          2.25%
Severance - Metal Mining      QC        019          0.10%
Publication      QC        009          2.25%
Hotels      QC        044          2.25%
Hotel/Motel (Additional Tax)*      QC        144          3.00%

Residential Rental, Leasing &

Licensing for Use

     QC        045          2.25%

Commercial Rental, Leasing &

Licensing for Use

     QC        213          2.25%

Rental, Leasing & Licensing for

Use of Tangible Personal Property

     QC        214          2.25%
Restaurants and Bars      QC        011          2.25%
Retail Sales      QC        017          2.25%
Retail Sales Food for Home Consumption      QC        062          2.25%
Communications       QC        005          2.25%
Transportation for Hire       QC        006          2.25%
Utilities      QC        004          2.25%
Use Tax Purchases      QC        029          2.25%
Use Tax from Inventory      QC        030          2.25%
* If you report under Hotel (Business Code 044), this city has an Additional Hotel tax rate that must be applied and reported (Business Code 144).

View these instructions as a 
.pdf flyer.


Queen Creek Marketplace and Cornerstone Development (Special Improvement District 001) Business Owners 



region

code

 

Business
Code

Queen Creek
Tax Rate

Amusements      QD        012          2.50%
Job Printing

QD

010

2.50%

Publication      QD        009          2.50%
Hotels      QD        044          2.50%
Restaurants and Bars      QD        011          2.50%
Retail Sales      QD        017          2.50%
Retail Sales Food for Home Consumption      QD        062          2.50%
Communications       QD        005          2.50%
Transportation for Hire       QD        006          2.50%
Utilities      QD        004          2.50%

View these instructions as a .pdf flyer.

For more information regarding the transaction privilege tax, how the tax is levied and processed or which regulations apply to your business, contact Veda Gooslin, Accounting Administrator, at 480-358-3171.

 

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