Sales Tax

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.

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 602-716-6826. 

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

Real Estate Rental Tax

If you are in the business of leasing, licensing or rentail 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:

“Know Your Code”
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.


Business
region

Business
Class

Queen Creek
Tax Rate

Privilege Tax/Use Tax

QC

000

2.25%

Hotel/Motel (Additional Tax)

QC

003

3.00%

Construction Contracting

QC

005

4.25%

Construction Contracts (post Sept. 4, 2005 & pre Oct. 2007)

QC

006

4.00%

Contracts (post Feb. 2003 and pre Oct. 2007)

QC

007

2.00%

Construction Contracts (post Feb. 2003 & pre Sept. 5, 2005)

QC

008

2.00%

Contracts (pre March 2003)

QC

009

1.00%

Privilege Tax*        

QD

000

2.50%

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

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%

  

 

 

 

 

Example #2:  A retail company doing business in the Queen Creek Marketplace/Cornerstone projects 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%

 

 

 

 

 

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.

 View these instructions as a .pdf flyer.

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