Apache Junction Transaction Privilege Tax & Use Tax Rates
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