Apache Junction Transaction Privilege Tax & Use Tax Rates
| City/Town Name: Apache Junction City Code: AJ | Business Code | Tax Rate |
|---|---|---|
| Advertising | 018 | 2.40% |
| Amusements | 012 | 2.40% |
| Contracting-Prime | 015 | 2.40% |
| Contracting-Speculative Builders | 016 | 2.40% |
| Contracting-Owner Builder | 037 | 2.40% |
| Feed at Wholesale | 116 | 2.40% |
| Job Printing | 010 | 2.40% |
| Manufactured Buildings | 027 | 2.40% |
| Timbering and Other Extraction | 020 | 2.40% |
| Severance-Metal Mining | 019 | 0.10% |
| Publication | 009 | 2.40% |
| Hotels | 044 | 2.40% |
| Hotel/Motel (Additional Tax) | 144 | 2.40% |
| Commercial Rental, Leasing & Licensing for Use | 213 | 2.20% |
| Rental Occupancy | 040 | 2.20% |
| Rental, Leasing & Licensing for Use of TPP | 214 | 2.40% |
| Restaurants and Bars | 011 | 2.40% |
| Retail Sales | 017 | 2.40% |
| Retail Sales (Single Item Portion Over $2,000) | 297 | 1.40% |
| Retail Sales Food for Home Consumption | 062 | 2.40% |
| MRRA Amount | 315 | 2.40% |
| Communications | 005 | 3.40% |
| Transporting | 006 | 2.40% |
| Utilities | 004 | 3.40% |
| Use Tax Purchases | 029 | 2.40% |
| Use Tax (Single Item Portion Over $2,000) | 299 | 1.40% |
| Use Tax From Inventory | 030 | 2.40% |
Amendments or Special Provisions
1. Impose a 3.00% rate on telecommunications. Effective September 01, 2000, rate is 3.20%. Effective March 01, 2015, rate is 3.40%.
2. Impose a 3.00% rate on utilities. Effective September 01, 2000, rate is 3.20%. Effective March 01, 2015, rate is 3.40%.
3. Impose a 1.20% rate on sales or purchases of tangible personal property sold at retail exceeding $2,000 per item. 2.20% shall apply to the first $2,000. Effective March 01, 2015, rate is 1.40% on sales or purchases of tangible personal property sold at retail exceeding $2,000 per item. 2.40% shall apply to the first $2,000. Effective January 01, 2016, rate of 1.40% on sales or purchases of tangible personal property sold at retail exceeding $2,000 per item. 2.40% shall apply to the first $2,000.
4. Adopts Article VI – Use Tax with a rate of taxation of two and four-tenths percent (2.40%), effective January 01, 2016.
5. Effective January 01, 2016, imposes a two-tier tax rate for purchase of any single item of tangible personal property that exceeds $2,000. A tax rate of two and four-tenths percent (2.40%) shall apply to the first $2,000, and a tax rate of one and four-tenths percent (1.40%) shall apply to the amount that exceeds $2,000.
6. Adopted Appendix IV.
7. Impose an additional 2.00% bed tax effective August 01, 1994. Effective September 01, 2000, rate is 2.20%. Effective March 01, 2015, rate is 2.40%
History of Rate Changes
Transaction Privilege Tax
2.40% (effective January 01, 2016)
2.20% (effective September 1, 2000)
2.00% (effective August 1, 1987)
Use Tax
2.40% (effective January 01, 2016)
2.20% (effective September 1, 2000)
2.00% (effective August 1, 1987)
300 E Superstition Boulevard
Apache Junction, AZ 85119
United States