Skip to main content

Customer Notice: To schedule an appointment, please contact us at [email protected].

taxes
Arizona
Department of Revenue
    • Home
    • About
    • Business
    • E-File Services
    • Forms
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • About
  • Business
  • E-File Services
  • Forms
  • Reports, Statistics and Legal Research
  • Tax Credits
  • Transaction Privilege Tax (TPT)
  • View My 1099-G
  • Unclaimed Property
  • Contact Us
  • About
  • Contact Us
  • Site Map
  • Subscribe
  • facebook
  • twitter
  • linkedin
  • Home
  • San Luis
  • Transaction Privilege Tax
    • Quick Reference
    • Notice and Correspondence Resources
    • Do I Need a TPT License?
    • TPT License
      • Applying for a TPT License
      • AZTaxes User Access
      • License Fees, Cancellation and Other Changes
      • Renewing a TPT License
      • TPT Filing Frequency
      • Updating a TPT Account
    • Due Dates
    • Reporting Guide
    • Adult Use Marijuana
      • Filing Requirements
      • Definitions and Frequently Asked Questions
      • Marijuana Tax Collection
      • Marijuana Business Audit
    • Aircraft Use Tax
    • Contracting Guidelines
      • MRRA Contracting
      • Modification Contracting
      • MRRA v Modification Chart
      • Bond for Contractors
      • Speculative Builder
      • Contracting Examples
      • Contracting Forms
      • Contracting FAQs
      • Evaluating Construction Contracts
    • Commercial Lease
    • Online Lodging Marketplace
    • Residential Rental Guidelines
      • For Property Owners
      • For Property Management Companies (PMC)
      • Residential Rental Licensing Requirements and Processes
      • What Residential Rental Income is Taxable?
    • Short-Term Lodging
    • Model City Tax Code
      • Appendices
      • City Profiles
      • Index of Articles and Regulations
      • MCTC Archive
      • Municipal Tax Code Commission
        • MTCC Updates
        • MTCC Members
        • MTCC Past Agendas & Minutes
      • Municipal Tax Hearing Office Archive
      • Options by City
      • Rate and Code Updates
    • Motor Vehicle Sales
    • Peer-to-Peer Car Rental
    • Nexus Program TPT
    • Retail Sales Subject to TPT
      • Arizona-Based Sellers without Storefront
      • In-State Sellers
      • Out-of-State Sellers
        • Economic Threshold
        • FAQ - Remote Sellers and Marketplace Facilitators
        • Filing Requirements
        • Liability Relief
        • Licensing and Renewal Requirements
        • Marketplace Facilitators/Remote Sellers Tax Rates
    • Special Events, Craft Shows & Trade Shows
      • Promoters of Special Events
      • Vendors
    • Tax Factoring
    • License Compliance Program
    • Location Based Reporting
    • Deduction Codes
    • TPT Exemptions
    • Tax Rate Table
    • TPT Audit
    • TPT Forms
    • TPT Rulings, Procedures and Notices
    • TPT Refunds
    • TPT Updates
    • Use Tax Direct Payment Permit Holders

San Luis

Local Options: 
V
Model Options: 
2
3
4
5B
6
7
9
10
11
13

San Luis Transaction Privilege Tax & Use Tax Rates

City/town name: san luis            city code: su   business code tax rate
Advertising 018 4.00%
Amusements 012 4.00%
Contracting-Prime 015 4.00%
Contracting-Speculative Builders 016 4.00%
Contracting-Owner Builder 037 4.00%
Job Printing 010 4.00%
Manufactured Buildings 027 4.00%
Timbering and Other Extraction 020 4.00%
Severance-Metal Mining 019 0.10%
Publication 009 4.00%
Hotels 044 4.00%
Residential Rental, Leasing & Licensing for Use 045 4.00%
Commercial Rental, Leasing & Licensing for Use 213 4.00%
Rental, Leasing & Licensing for Use of TPP 214 4.00%
Restaurants and Bars 011 4.00%
Retail Sales 017 4.00%
Retail Sales (Single Item Portion over $2,500) 467 1.50%
Retail Sales Food for Home Consumption 062 4.00%
MRRA Amount 315 4.00%
Communications  005 4.00%
Transporting 006 4.00%
Utilities 004 4.00%
Use Tax Purchases 029 4.00%
Use Tax Purchases (Single Item Portion over $2,500) 469 1.50%
Use Tax From Inventory 030 4.00%

 

Read More

Amendments or Special Provisions

1.  Ordinance No. 253 of the City of San Luis eliminated the tax credit for utility franchise fees, effective April 1, 2008.  Section 7A-480 (d) is hereby amended to read as follows: (d) (Reserved).

2.  Effective June 01, 2016, imposes a two-tier tax rate for a retail purchase of any single item of tangible personal property that exceeds $2,500. A tax rate of four percent (4.00%) shall apply to the first $2,500, and a tax rate of one and one half percent (1.50%) shall apply to the amount that exceeds $2,500.

3.  Effective June 01, 2016, imposes a two-tier tax rate for a use tax purchase of any single item of tangible personal property that exceeds $2,500. A tax rate of four percent (4.00%) shall apply to the first $2,500, and a tax rate of one and one half percent (1.50%) shall apply to the amount that exceeds $2,500.

Read More

 

History of Rate Changes

Transaction Privilege Tax

4.00% (effective June 01, 2008)

3.50% (effective October 01, 2004)

2.50% (effective October 01, 1991)

2.00% (through September 30, 1991

Use Tax

4.00% (effective June 01, 2008)

3.50% (effective October 01, 2004)

2.50% (effective November 01, 1996)

Read More

 

 

Print Friendly, PDF & Email

City Profile Banner.png

City Banner
San Luis logo
San Luis | Post Office Box 1170 San Luis, AZ 85349 | https://www.sanluisaz.gov/143/Taxes
City Administrator (928) 341-8520
| Taxpayer Problem Resolution
San Luis
Transaction Privilege Tax : 4.00% (effective June 01, 2008)
Use Tax: 4.00% (effective June 01, 2008)
License Fee: $2.00
Renewal Fee: $0.00
Criminal Penalty: Class One
Date Code Effective: May 13, 1987
Chapter: 7A

 

< Back to City Profiles

Arizona
Department of Revenue
  • Contact Us
    • Report an AZTaxes Issue
    • Report a Web Issue
    • FAQs
    • Locations and Services
    • Mailing Addresses
    • Customer Satisfaction Surveys
    • Report Tax Fraud
Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
  • facebook
  • twitter
  • linkedin
  • Subscribe for Updates
  • Site Map
    • Forms
    • Where's My Refund?
    • AZTaxes.gov
  • News & Notices
  • Report Tax Fraud
  • Privacy
  • Accessibility
  • Careers