The purpose of this Certificate is to provide an Online Lodging Marketplace (OLM) registered with the department pursuant to A.R.S. §42-5005 with exemption documentation from an owner of property in this state that is listed with the OLM, where such property is located on a Native American reservation and is owned by a member of the tribe for which the reservation was established. The OLM should deduct any gross receipts covered by this Certificate from its tax base. The Certificate can be provided for a period of time, or until revoked.
The purpose of this Certificate is to provide a marketplace seller or remote seller (Seller) with documentation from a registered marketplace facilitator (Facilitator), as defined in A.R.S. §42-5043(A)(2), that in relation to the sales made on behalf of the Seller on the Facilitator’s marketplace, the Facilitator has remitted or will remit the applicable tax to the department pursuant to A.R.S. §42-5014. The Seller should deduct any gross receipts covered by this Certificate from its tax base, if it is required to file as a remote seller.
Online Lodging Marketplace Exemption Certificate (To be completed by Class One Property Owner)
The purpose of this form is to provide an Online Lodging Marketplace (OLM) registered with the department pursuant to A.R.S. §42-5005 with the documentation from an owner of property in this state that is listed with the OLM and also classified for property tax purposes under section A.R.S. §42-12001 (Class One Property Owner). The OLM should deduct any gross receipts covered by this Certificate from its tax base. The form can be provided for a particular location and for a period of time, or until revoked. This Certificate establishes entitlement for the deduction pursuant to A.R.S.
Online Lodging Operator Exemption Certificate (To be completed by OLM)
The purpose of this form is to provide a lodging operator with the documentation pursuant to A.R.S. § 42-5070(C), from a registered Online Lodging Marketplace (OLM), as defined in A.R.S. §42-5076(D), that in relation to the property listed with the OLM, the OLM has remitted or will remit the applicable tax to the department pursuant to A.R.S. §42-5014(E). The lodging operator should deduct any gross receipts covered by this certificate from its tax base. The form can be provided for a particular location and a period of time, or until revoked.
Seller’s Claim for Refund of Arizona Transaction Privilege and Use Tax
A seller may use this form to request, by mail or email, a refund from the Arizona Department of Revenue for transaction privilege and use tax paid in error.
Property Management Company Mailing Address Update Form
This form is to be completed prior to the Property Management Company (PMC) disengaging with the Property Owner (PO). Please list each and every PO the PMC will no longer be filing on behalf of.
This form is used to license Property Management Companies (PMC) to file on behalf of property owners pursuant to A.R.S § 42-5005(M). Licensure is required for the PMC to act in a fiduciary capacity as the agent of the property owner in accordance with A.R.S § 42-6013.
You must also complete and sign the Memorandum of Understanding - Property Management Company.
