*Effective on October 1, 2024, the 0.25 percent surcharge for the Queen Creek Special District was repealed. Therefore, the sales tax rate for all transactions in the Queen Creek Special District (Queen Creek Marketplace, Cornerstone, and QC District) are now 2.25 percent.

Transaction Privilege Tax (Sales Tax)

The State of Arizona Department of Revenue (AZDOR) administers the Town of Queen Creek’s Transaction Privilege Tax (TPT) program. AZDOR issues TPT licenses to businesses, collects tax dollars due, performs audits, and distributes the tax revenue to the Town. You can contact the AZDOR at 800-352-4090 or visit www.azdor.gov.

Obtaining a TPT/Sales Tax License:

 

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 Rental Tax (30 days or more)

A residential rental is the rental of real property for a period of 30 or more consecutive 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. Any property leased using a property management company is subject to rental tax without regard to the number of properties being leased. Individuals may lease 2 or fewer properties exclusively within Queen Creek without being subject to rental tax. However, individuals owning and leasing any commercial property and/or residential properties in other municipalities may be subject to residential rental tax. Please refer to the AZDOR webpage regarding residential rentals for additional information.

In addition to any sales tax requirements, all Arizona counties require residential rental properties to be registered with the appropriate County Assessor.

Short-Term or Vacation Rental Tax (29 days or less)

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%.

All short-term rentals are required by the Department of Revenue to obtain a TPT license, regardless of whether an online lodging marketplace (AirBnb, VRBO, etc.) is utilized to market and book the short-term rental property. For more information on short-term rentals and TPT licensing requirements, please refer to the AZDOR webpage on short-term rentals & online lodging marketplaces.

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.

• Sales Tax Ordinance

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.

"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"

Queen Creek Special District - Region Code "QD" 

Effective on October 1, 2024, the 0.25 percent surcharge for the Queen Creek Special District was repealed. Therefore, the sales tax rate for all transactions in Queen Creek Marketplace, Cornerstone, and QC District are now 2.25 percent.

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:

 

 

Example #2:

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

  

For more information regarding the transaction privilege tax, or which regulations apply to your business, contact AZDOR at 800-352-4090