Tolleson | Arizona Department of Revenue

Local Options:

Model Options:

Tolleson Transaction Privilege Tax Rates

City/town name: tolleson city code: tn	business code	tax rate
Amusements	012	2.50%
Contracting-Prime	015	2.50%
Contracting-Speculative Builders	016	2.50%
Contracting-Owner Builder	037	2.50%
Job Printing	010	2.50%
Manufactured Buildings	027	2.50%
Timbering and Other Extraction	020	2.50%
Severance-Metal Mining	019	0.10%
Publication	009	2.50%
Hotels	044	2.50%
Hotel/Motel (Additional Tax)	144	2.00%
Residential Rental, Leasing & Licensing for Use	045	2.50%
Commercial Rental, Leasing & Licensing for Use	213	2.50%
Rental, Leasing & Licensing for Use of TPP	214	2.50%
Restaurants and Bars	011	2.50%
Retail Sales	017	2.50%
Retail Sales (Single Item Portion over $5,000)	357	2.00%
Retail Sales Food for Home Consumption	062	2.50%
MRRA Amount	315	2.50%
Communications	005	2.50%
Transporting	006	2.50%
Utilities	004	2.50%
Use Tax Purchases	029	2.50%
Use Tax (Single Item Portion Over $5,000)	359	2.00%
Use Tax From Inventory	030	2.50%

Amendments or Special Provisions

1. Impose an additional 2.00% bed tax.

2. Have a 2.00% rate on sales or purchases of tangible personal property sold at retail exceeding $5,000 per item. 2.50% shall apply to the first $5,000 effective October 01, 2007.

3. On March 22, 2022, the City of Tolleson passed Ordinance 601, which removes Model Option 15 to establish a use tax, and adopts Local Option JJ to exempt the city from use tax. The use tax is established at a rate of 2.50%. Ordinance 601 additionally establishes a tiered rate for use tax on a Single Item Portion Over $5,000 at 2.00%. The change has an effective date of July 1, 2022.