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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.
Issued by: Prime contractor
Provided to: All subcontractors under the control of the prime contractor
Purpose: 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.
The form does need to be sent to the Arizona Department of Revenue.