The sales tax in Mesa, Arizona is 8.3% on most retail purchases. That total combines a 5.6% state rate, a 0.7% Maricopa County rate, and a 2.0% City of Mesa rate.1City of Mesa. Transaction Privilege (TPT) Tax – City of Mesa Hotel stays and short-term rentals carry a higher combined rate, and a handful of everyday categories, including groceries for home consumption and prescription medications, are exempt.
How the 8.3% Breaks Down
Three layers of government each take a share of every taxable sale:
- Arizona state: 5.6% on most retail sales2Arizona Legislature. Arizona Revised Statutes Title 42-5010 – Rates; Distribution Base
- Maricopa County: 0.7%, which includes a half-cent transportation excise tax1City of Mesa. Transaction Privilege (TPT) Tax – City of Mesa
- City of Mesa: 2.0% on most business classifications1City of Mesa. Transaction Privilege (TPT) Tax – City of Mesa
You’ll see the full 8.3% applied at checkout for ordinary retail purchases: electronics, clothing, household goods, prepared food, and most amusements and entertainment.
Is It Really a Sales Tax?
Technically, no. Arizona calls it the transaction privilege tax, or TPT, and it’s charged to the seller for the privilege of doing business in the state rather than to the buyer. In practice, sellers pass the cost along on the receipt the same way a sales tax would appear, so the distinction rarely matters at the register. It can matter in disputes over who bears the cost, since the legal obligation sits with the business.
What’s Exempt in Mesa
Two significant categories of everyday spending are not taxed.
Groceries for home consumption. Food sold by grocery retailers, food packaged like grocery items even when sold by other businesses, and food from vending machines are exempt from TPT at both the state and city level. The exemption does not cover food sold for consumption on the premises, so a dine-in restaurant meal is fully taxable at 8.3%.3Arizona Legislature. Arizona Revised Statutes Title 42-5102 – Tax Exemption for Sales of Food; Nonexempt Sales
Prescriptions and prescribed medical items. Prescription medications and medical oxygen are exempt when prescribed by a licensed medical, dental, or veterinary professional. Prescription eyeglasses and contact lenses fall under the same exemption.4Arizona Legislature. Arizona Revised Statutes Title 42-5159 – Exemptions Over-the-counter products don’t qualify.
Hotels and Short-Term Rentals
If you’re booking a hotel room or a short-term rental in Mesa for 29 consecutive days or fewer, the combined rate climbs to 14.27%. It splits like this:5City of Mesa. Transient Lodging Tax
- State of Arizona: 7.27% (the transient lodging classification rate plus applicable surcharges)
- City of Mesa TPT: 2.0%
- City of Mesa transient lodging tax: 5.0%
The extra 5.0% city lodging tax only applies to stays of 29 days or fewer. A guest who either prepays the full stay or signs a binding lease for more than 29 days at check-in drops out of that lodging tax, though the standard 2.0% city TPT still applies.5City of Mesa. Transient Lodging Tax
Restaurants and Bars
Dine-in meals, takeout, and bar tabs are taxed at the standard 8.3% combined rate. Mesa does not add a separate restaurant surtax on top of the general city rate.
Utilities and Telecommunications
Utility and telecommunications services are taxed at a 5% state rate rather than 5.6%, producing a slightly different combined total than the standard retail rate.2Arizona Legislature. Arizona Revised Statutes Title 42-5010 – Rates; Distribution Base The line items on a utility bill will reflect that lower state rate alongside the county and city shares.
Out-of-State and Online Purchases
Buying something from an out-of-state seller doesn’t automatically mean you avoid Arizona tax. When a Mesa business buys tangible personal property from an out-of-state vendor that didn’t charge at least 5.6% in tax, the business owes Arizona use tax at 5.6% to make up the difference. If the other state collected some tax at a lower rate, the Arizona buyer owes only the gap.
For most online shopping, you won’t need to think about this. Out-of-state sellers and marketplace platforms like Amazon, Etsy, and eBay are required to register and collect Arizona TPT once their gross sales into Arizona exceed $100,000 in the current or previous calendar year, regardless of whether they have a physical presence in the state.6Arizona Legislature. Arizona Revised Statutes Title 42-5044 – Nexus; Out-of-State Businesses; Threshold Any sizeable retailer or marketplace selling to Mesa customers will already be collecting the combined rate at checkout.