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Sales Tax (Transaction Privilege Tax)

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    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:

     AZTaxes_Hero

    Visit 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.).

    Residential Real Estate Rental Tax (30 day duration or longer)

    A residential rental is the rental of real property for a period of more than 30 days for residential purposes. The Town of Queen Creek tax rate is 2.25% on residential rentals; there is no state or county tax at this time for residential real estate rentals. Individuals may lease 2 or fewer properties within Queen Creek 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. In addition to any sales tax requirements, all Arizona counties require residential rental properties to be registered with the appropriate County Assessor. For complete details about what taxes are applicable for real estate rentals, and how/where to pay taxes, please visit the AZDOR website. 

    Short-term or Vacation Rental Tax (29 day rental or less)

    In some cases, properties are rented for less than 30 days at a time. All short-term rentals are subject to the State Transient Lodging classification for filing taxes for the State of Arizona, and the Hotels classification for filing TPT for the Town of Queen Creek (Business Code 044 - 2.25%). Please note: Queen Creek has an additional tax for the Hotels classification (Business Code 144 - 3.0%). The total Queen Creek rate for short-term residential rentals is 5.25%

    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. Visit aztaxes.gov to determine the right state, county and town tax rate for your specific business category.

    Queen Creek - Region Code "QC"

    QC Region Code Tax Table

    Queen Creek Special District - Region Code "QD" 

    (applicable to Vestar, Westcor (WDP) and Thompson Thrift Developments)

     

     

    QD Special Taxing District Tax Table 

    Estimating Your Total Rate

    The total TPT/sales tax rates consists of city, county and state percentages. You may visit aztaxes.gov and use the "AZ Tax Rate Look Up" feature to see which rates apply to your business. 

    Example #1:

    For a business operating in Queen Creek (Region Code QC) and Maricopa County:

    QC Estimating Your Rate

    Example #2:

    For a business operating in the Queen Creek Special District (Region Code QD) and Maricopa County:

    QD Estimating Your Rate

    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 timothy.snyder@queencreek.org

     

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