Customer Notice: To schedule an appointment, please contact us at [email protected].
NOTICE: Arizona Department of Revenue 1099-G application will be unavailable due to scheduled maintenance starting Thursday, April 6, 2023 at 6:00 p.m. The website will be back online Friday, April 7 at 12:00 p.m. We apologize for any inconvenience this may cause.
The purpose of this Certificate is to provide an Online Lodging Marketplace (OLM) registered with the department pursuant to A.R.S. §42-5005 with exemption documentation from an owner of property in this state that is listed with the OLM, where such property is located on a Native American reservation and is owned by a member of the tribe for which the reservation was established. The OLM should deduct any gross receipts covered by this Certificate from its tax base. The Certificate can be provided for a period of time, or until revoked. This Certificate establishes entitlement for the deduction and must be completed by the Native American Property Owner.