Retail Activity

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Description Retail activity includes the sale of any tangible personal property, including items such as automobiles, furniture, clothing, equipment, etc.  All retail activity in Tempe is subject to the City's transaction privilege (sales) tax.
Fees

Non-refundable application fee:  $20
Annual license fee:  $50
City Tax Rate:  1.8% effective 7/1/2014
     (2% 7/1/2010 through 6/30/2014)

Code Tempe City Code §16-460 & §16-465
Application Sales Tax License Application
Tax Return

Sales Tax Return with Instructions
Past Periods - Self Reporting Tax Return (2% Tax Rate)

General Information

Reporting Requirements
Documenting non-taxable sales (Recordkeeping requirements)
Home Occupation Requirements
Food for Home Consumption

Calculating the Tax Due

Additional Resources

ADOR General Exemption Certificate  AZ Form 5000
ADOR Resale Exemption Certificate  AZ Form 5000A
A use permit may be required for your Tempe location.  Please contact the Planning Division of the Community Development Department for more information.