Non-TPT Licensed Contractor Certificate (MRRA Project)
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.
Issued by: Non-TPT licensed contractors
Provided to: Vendors
Purpose: Purchase exempt materials at retail for MRRA projects when the materials are exempt by statute.
Intended for non-TPT licensed contractors purchasing personal property, which is statutorily exempt. For example, non-profit hospitals, qualifying health care organizations, computer data center equipment, Native American contracting, etc.
The form does need to be sent to the Arizona Department of Revenue.