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
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 1.5% 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 | Town Code Reference |
|---|---|---|---|
|
Retail |
017 |
Retail sales of Goods |
|
|
Retail - Grocery |
062 |
Retail sales of food for home consumption; separate from other retail sales |
|
|
Restaurant and Bars |
Restaurants, bars, caterers |
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|
Job Printing |
Printers, copiers, engraving |
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|
Publication |
Publishers of Newspapers, Magazines, Subscriptions |
| Tax Classification | Business Codes | Examples of Businesses/Activities Subject to Gilbert Tax | Town Code Reference |
|---|---|---|---|
| Construction Contracting |
015 |
Contractors who modify real property for owners or their agents | 58-415 |
|
Speculative Builders |
016 |
Owners of real property who improve and SELL their own property; Sale of New Homes or Commercial Buildings |
|
|
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 |
|
|
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 |
Pending |
| Manufactured Buildings |
027 |
Manufactured buildings |
| Tax Classification | Business Codes | Examples of Businesses/Activities Subject to Gilbert Tax | Town Code Reference |
|---|---|---|---|
| Rental of Real Property - RESIDENTIAL | Renting of Houses, Apartments, Condominiums | ||
| 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 | 1.50% | |
|
Additional Tax on Hotel BEGINNING |
144 |
Hotels/Vacation Rentals (Renting for less than 30 days) |
2.80% | |
|
Additional Tax on Hotel PRIOR TO 7/1/17 |
144 |
Hotels/Vacation Rentals (Renting for less than 30 days) |
3.00% |
| Tax Classification | Business Codes | Examples of Businesses/Activities Subject to Gilbert Tax | Town Code Reference |
|---|---|---|---|
|
Advertising |
018 |
Newspapers, Periodicals, Direct Mail, Flyers/Door Hangers, Magazines, Billboards, Radio, TV, Website Advertising; Payment for delivering customer's message |
|
|
Amusements |
Theaters, Exhibitions, Circus, Sporting Events, Health and Fitness Club Membership Fees |
| Tax Classification | Business Codes | Examples of Businesses/Activities Subject to Gilbert Tax | City Rate | Town Code Reference |
|---|---|---|---|---|
|
Transporting for Hire |
006 |
Towing Companies, Freight if originating in Gilbert |
1.50% | |
|
Use Tax |
029 |
State imposed only - Gilbert does not currently impose a local Use Tax |
0.0% | N/A |
| Effective Jan. 1, 2016, the tax rates for the activities listed below were reduced to 0.0% | ||||
| Feed at Wholesale | 116 | Sellers of Animal Feed, even if selling to someone who intends to resell the feed | 0.0% | Reduced to 0.0% eff. Jan 1, 2016 |
| Rental Occupancy | 040 | DO NOT USE THIS CODE FOR RESIDENTIAL RENTALS - Use Class 045; This class pertains only to leases entered into prior to December 1, 1967 | 0.0% | Reduced to 0.0% eff. Jan 1, 2016 |
| Timbering & Other Extraction | 020 | Felling, producing or preparing timber for sale. Extracting, refining or producing any oil or natural gas for sale | 0.0% | Reduced to 0.0% eff. Jan 1, 2016 |
| Severance - Metal Mining | 019 | Mining, smelting or producing for sale of metals or mineral product | 0.0% | Reduced to 0.0% eff. Jan 1, 2016 |