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.

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
Tax Return
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.