Marketplace Seller/Remote Seller Exemption Certificate

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. The Seller is required to file if it also sells directly to Arizona customers in addition to selling its products through a Facilitator’s marketplace. The Certificate can be provided for a period of time, or until revoked. This Certificate establishes the Facilitator’s liability for the applicable tax as defined in A.R.S. §42-5042; therefore, it must be completed by the Facilitator. Sellers that only sell on a Facilitator’s marketplace will also need to obtain this Certificate even though they do not have to report or file.