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This certificate shall serve as the exemption certificate prescribed under A.R.S. § 42-5009(L), and is only to be used by subcontractors who do not hold a transaction privilege tax license.
This Certificate is prescribed by the Department of Revenue pursuant to A.R.S. § 42-5009 and is to be used to claim the jet fuel tax rate adjustment as provided by A.R.S. § 42-5352.
This Certificate allows the manufacturer, modifier, assembler or repairer to declare a percentage of total purchases exempt as qualifying purchases of overhead materials under a contract with the United States government with appropriate title passing clauses.
The purpose of this form is to provide a subcontractor with the validation required for prime contracting transaction privilege tax (TPT) exemption, and for exemption from liability for an amount equal to retail TPT on materials incorporated or fabricated into maintenance, repair, replacement or alteration (MRRA) projects.
This Certifi cate is only for use by used oil burners or used oil fuel burners having a permit to burn used oil or used oil fuel when purchasing alternative fuels. Alternative fuels are defi ned in ARS § 1-215 as liquefi ed petroleum gas, natural gas, hydrogen, a blend of hydrogen with liquefi ed petroleum or, natural gas, alcohol fuel that contain not less than eighty-five percent alcohol by volume, electricity or solar energy.
Use Form 5000M only to make purchases of tangible personal property that are statutorily exempt from state or city tax and the exemption is available to a non-TPT licensed contractor for an MRRA project pursuant to A.R.S. § 42-5008.01(B)(5). All other purchases by an MRRA contractor are taxable at the time of purchase
The purpose of the Certificate is to document tax-exempt transactions with qualified purchasers. It is to be filled out completely by the purchaser and furnished to the vendor. The vendor shall retain this Certificate along with a copy of the organization’s annual “Exemption Letter” for single transactions or for specified periods as indicated.
