Taxes.

State Taxes

• No Property Tax on Business Inventories
• No Corporate Franchise Tax
• No Sales Tax on Manufactured Goods
• No Tax on Raw Materials, Finished Products or Parts
• Arizona Sales Tax is 5.6% (Effective June 1, 2001)
• Corporate Income Tax is 6.968%, minimum $50
• No Transaction Privilege and Use Tax on income producing capital equipment.

Local Taxes

• Property Tax for Commercial and Industrial Property is based on an assessment of 25% of the full cash value
• City of Maricopa Sales Tax is 2%
• Pinal County Sales Tax is 1%
• City of Maricopa sales tax is below the state average

Payroll Taxes

• Unemployment Insurance is jointly financed through Federal and State employer payroll taxes.
• Average employer contribution rates for unemployment insurance available on link below.
• Follow the U.S. Department of Labor & Arizona Employment Security website links below for more information.
• Average workers compensation cost is available on the link below.
• The Arizona State Compensation Fund provides information for employers on the link below.

Tax Links

• Arizona Employment Security Administration
• Arizona State Compensation Fund
• U.S. Department of Labor

City of Maricopa Tax Code

City of Maricopa Tax Code (316 kb)
This is the Maricopa tax code, 2006 edition