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Forms and Exemption Certificates

The department has issued forms which correspond to specific contracting scenarios.  Some forms are provided by the prime contractor to their subcontractors and some forms are provided by the contractors to their materials vendors.  All forms listed below, except Form 5009L, do not need to be sent to the Arizona Department of Revenue. A list of the specific forms as well as their uses is included below:

 

Form/Certificate Issued By Provided To Purpose Notes
Affidavit of Retail TPT Equivalent Paid by the Subcontractor Subcontractor Prime Contractor Substantiate the retail TPT paid by a subcontractor on the cost of materials used in a MRRA project that changed to modification where the prime contractor previously provided the subcontractor with a Form 5088 or other documentation. When the project changes to modification the prime contractor should immediately provide the subcontractor(s) with a completed Form 5005 and require that all subcontractors provide the contractor who hired them with a completed Affidavit of Retail TPT Equivalent Paid by the Subcontractor. These forms are needed so the prime contractor can complete the MRRA Credit Request Application. This is important because as soon as the project changes the prime contractor is required to report the project as modification and the tax liability arises as soon as it is reported.
Form 5000 Exemption Certificate Contractor Materials Vendor Purchasing materials for any contracting project tax free. Vendors should retain copies of the Form 5000 for their files.  This certificate is not exclusive to contractors, please see the certificate instructions for a list of those who may use the form. This form is not to be provided to a subcontractor.
Form 5000M Non-TPT Licensed Contractor Certificate (MRRA Project) Non-TPT Licensed Contractors Vendors Purchase exempt materials at retail for MRRA projects when the materials are exempt by statute. Intended for non-TPT licensed contractors purchasing personal property, which is statutorily exempt.  For example, non-profit hospitals, qualifying health care organizations, computer data  center equipment, Native American contracting, etc.
Form 5005 Contractor Certificate Prime Contractor All Subcontractors under the control of the prime contractor

For a subcontractor’s records to demonstrate they are not liable for the tax due on a modification or MRRA project.

 This certificate should not be provided to a materials vendor in order to purchase exempt.
Form 5009L Contractor’s Project Certificate Department of Revenue Prime Contractor > Subcontractor > Materials Vendor Allow non-TPT licensed subcontractors to purchase materials tax exempt modification project. The Prime contractor submits the 5009L application to the Department and lists all subcontractors on the project who do not have a TPT license.  The Department issues the 5009L certificate to the prime who will then provide a copy to each subcontractor listed. Subcontractors then provide the certificate to the materials vendor to purchase items tax exempt.
Form 5022 Speculative Builder Resale Certificate Purchaser of improved real property Seller of improved real property Pass liability of speculative builder tax to purchaser. If the seller and purchaser of improved real property are both licensed as speculative builders for city tax purposes, then the buyer may assume the speculative builder tax liability from the seller on the improved real property.  Both parties keep this document for their records.
Form 5088 - MRRA Contractor Notice of Tax Responsibility Contractor/Subcontractor Contractor/Subcontractor Designate a contracting project as a MRRA (see instructions for definitions) project. Reflect the Notice between the project’s contractor and its subcontractor(s) that the subcontractor is responsible for TPT due on the materials that it purchases and incorporates into the project. This form is optional but highly recommended. This form should only be used where there is a reasonable expectation that the project is Maintenance, Repair, Replacement, or where the Alteration is unlikely to exceed the threshold. Both the contractor and the subcontractor should retain a copy of this form for their records and to be able to demonstrate that taxes have been paid on the cost of materials.