The sales tax rate in ZIP code 85142 is either 8.55% or 8.95%, depending on which side of Queen Creek, Arizona your purchase takes place in. The ZIP spans two counties, and each adds a different amount on top of the state and town rates. Stores on the Maricopa County side charge 8.55%; stores on the Pinal County side charge 8.95%.
Why the Rate Splits in Two
Queen Creek sits across the Maricopa–Pinal county line, and ZIP code 85142 includes addresses in both counties. Arizona doesn’t technically call this a sales tax; it’s a Transaction Privilege Tax imposed on businesses for the privilege of operating in the state, but the cost shows up on your receipt the same way. Because each county sets its own rate, the total you pay changes with the county, not the ZIP.
Here’s how each total is built:
- Maricopa County side: 5.6% state + 0.7% county + 2.25% town = 8.55%
- Pinal County side: 5.6% state + 1.1% county + 2.25% town = 8.95%
The 5.6% state portion is the same everywhere in Arizona.1Arizona Department of Revenue. Arizona State, County and City Transaction Privilege and Other Tax Rate Tables Queen Creek’s 2.25% town rate applies uniformly across both county portions.2Arizona Department of Revenue. Queen Creek Transaction Privilege Tax and Use Tax Rates That town rate dropped from 2.5% to 2.25% in October 2024, so an older online calculator may still return a higher figure.3Town of Queen Creek, AZ. Town Center Sales Tax Reduced by 0.25%
Groceries Are Taxed Differently
Unprepared food bought at a grocery store for home consumption is exempt from the 5.6% state portion.4Arizona Department of Revenue. Pub 575: Tax Exempt Food Queen Creek still applies its 2.25% town rate to groceries, so your bill isn’t tax-free, just a lot lighter than on general merchandise.2Arizona Department of Revenue. Queen Creek Transaction Privilege Tax and Use Tax Rates A $200 grocery run adds $4.50 in tax.
Prepared food and restaurant meals do not qualify for the grocery exemption. They’re taxed at the full combined rate for whichever county the restaurant sits in.2Arizona Department of Revenue. Queen Creek Transaction Privilege Tax and Use Tax Rates
What’s Fully Exempt
Some items carry no state, county, or town tax at all. These include prescription medications, insulin, glucose test strips, prescription eyeglasses and contact lenses, hearing aids, and durable medical equipment prescribed by a licensed provider.5Arizona Legislature. Arizona Code 42-5061 – Retail Classification; Definitions If you see tax on a filled prescription at a Queen Creek pharmacy, something’s wrong on the receipt.
Gym memberships lasting 28 days or longer get a quieter break. The membership fees can be deducted from the gym’s tax base, so standard monthly memberships effectively aren’t taxed.6Arizona Department of Revenue. Amusements (Publication 604)
Figuring the Tax on a Purchase
Multiply the price of the taxable item by 0.0855 on the Maricopa County side or 0.0895 on the Pinal County side. A $100 purchase comes to $108.55 in the Maricopa portion of Queen Creek and $108.95 in the Pinal portion. On a $500 appliance, the gap between the two rates is $2.00. Small per transaction, meaningful across a year of shopping.
Tax is calculated on the subtotal of your taxable goods before any store coupons or discounts come off.
If you’re not sure which county a particular store sits in, the receipt itself is the fastest check: compare the tax line to the subtotal and see whether the rate works out to 8.55% or 8.95%.