Transaction Privilege Tax (Sales Tax)
As of January 2017, all Arizona cities and towns have their Transaction Privilege Tax (TPT) programs administered by the State of Arizona’s Department of Revenue (AZDOR). AZDOR issues TPT licenses to businesses, updates license data, provides support, collects tax dollars due, performs audits, and distributes the tax revenue to the Town.
Obtaining a TPT/Sales Tax License:
Visit www.aztaxes.gov, where you can complete the license application process online or download and complete the Arizona Joint Tax Application (Form JT-1) to get licensed. You will receive the most expedient service by completing the application online. Click here to be redirected to the AZDOR forms page where you can download Form JT-1 and any other TPT/sales tax forms you might need (change of address, adding a region code, etc.).
Real Estate Rental Tax
The Town of Queen Creek tax rate is 2.25% on rentals; there is no state or county tax at this time. Individuals may lease 2 or fewer properties without being subject to rental tax. Individuals leasing 3 or more properties must register with AZDOR and pay tax on their rentals. Any property leased using a property management company is subject to rental tax without regard to the number of properties being leased. For complete details about what taxes are applicable for real estate rentals, and how/where to pay taxes, please visit the AZDOR website.
Queen Creek Businesses
Effective 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 602-255-2060.
Note: Under reported tax amounts may be subject to interest fees and penalties.
Queen Creek Special District
According to development agreements between the Town of Queen Creek, Vestar, Westcor Development Partners (WDP), and Thompson Thrift, a project sales tax surcharge equal to 0.25 percent will be added to each sale or taxable transaction within the Queen Creek Marketplace, Cornerstone, and QC District 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.
"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 (QC) or Queen Creek Special Taxing (QD) rate (listed below) to the combined state & county TPT rate to determine the final percentage of sales tax owed. The table hyperlinked in the preceding sentence is updated on a monthly basis and includes the rates for all program cities and towns.
Queen Creek - Region Code "QC"
Queen Creek Special District - Region Code "QD"
(applicable to Vestar, Westcor (WDP) and Thompson Thrift Developments)
Estimating Your Total Rate
The total TPT/sales tax rates consists of city, county and state percentages. You can estimate your rate by combining the applicable percentages, You may also visit the aztaxes.gov and use the "AZ Tax Rate Look Up" feature to see which rates apply to your business.
For a business operating in Queen Creek (Region Code QC) and Maricopa County:
For a business operating in the Queen Creek Special District (Region Code QD) and Maricopa County:
For more information regarding the transaction privilege tax, or which regulations apply to your business, contact Tim Snyder, Senior Fiscal Services Analyst for the Town of Queen Creek by calling 480-358-3185 or emailing email@example.com.