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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.
Issued by: The Arizona Department of Revenue
Provided to: Prime Contractor > Subcontractor > Materials Vendor
Purpose: Allow non-TPT licensed subcontractors to purchase materials tax exempt modification project.
The Prime contractor submits Form 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.
The completed certificate should be submitted to the email or mailing address listed in the instructions.