Form Tpt-1 Sample - Transaction Privilege And Use Tax Return (Page 3 of 5) in pdf

Instructions for back of return

Deduction Detail:

The six columns correspond to the six lines on the front of the return for the business class/description (see step 4, 5).

21) Enter the business class codes to match with the corresponding lines on the front of the return.

22) Enter the amount of each deduction on the appropriate deduction line for each business class.

To the left of the columns are the preprinted deductions. If a deduction, which you are allowed to claim is not listed,

enter the name of the deduction on line 17 though 20 in the space provided and enter the amount in the column

relating to the business class.

23) Total Deductions: Add each column and enter the sum at the bottom of the return for each column. Transfer the total

of each column to the corresponding line in Column 2 on the front of the return.

Schedule B

24) Excess Tax Collected by Business Class: Enter any excess tax collected by business class. Enter this amount on

line 10 on the front page of return.

25) Jet Fuel: For jet fuel enter the amount of gallons sold and calculate this amount by .03. Enter this amount on line 10

on the front page of return.

CODE LEGEND

ALLOWABLE DEDUCTION ITEMS

CODE

RATE

ACTIVITY

DEDUCTION ITEMS

CODE

EXPLANATION

1.75%

Advertising

52,53,64

Discounts and Refunds (If Included in Gross)

1.75%

Contracting-prime/

62,64,70,71

Bad Debts(If Included in Gross)

Speculative

Sales for Resale (Detail Records Must Be Kept)

.1%

*Mining

52,53,64

Out of State Sales and Leases

1.75%

Job Printing

52,53,54,64,65

Sales and Leases of Prosthetics and

1.75%

Publishing

52,53,54,64

Prescription Drugs

1.75%

Transporting for Hire

52,53,64

Sales of Motor Vehicle and Use Fuel

1.75%

Restaurants/Bars

52,53,64,65

Out of City Contracting

1.75%

Leases and Rentals of

52,55,58,64,65

Repair Service or Installation Labor

Tangible Personal Property

State, County and

City Tax Collected or Factored (If

Including Equipment Rentals

Included in Gross)

1.75%

Rental of Real Property

53,64

Sales to Qualified Health Care Organizations

1.75%

Retail Sales

52 thru 59,63,64,65,75,76,77

35% Reduction of Gross Receipts

1.75%

Amusements

53,64

Exempt Sub-contracting Income

1.75%

Utilities

53,64,65

50% of Sales to the United States Government

1.75%

Telecommunications (Cable

53,64

Sales of Exempt Machinery and Equipment

TV and Communications)

Food For Home Consumption

1.75%

Use Tax

Other Deductions Not Otherwise Classified Must Be Itemized

(Explained). Use Item Numbers 78 Through 81.

See section 5-10-432 in City of Mesa Tax Code

Form Tpt-1 Sample - Transaction Privilege And Use Tax Return Page 3

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