The Arizona Department of Revenue is delighted to expand its resources and webpages to assist contractors. The agency is continuously improving and innovating its websites to provide quick guidance to taxpayers.
The new webpages offer general information on the contracting classification, licensing, the use of exemption certificates, examples, and frequently asked questions. Additionally, the new sections provide definitions, insight into bond requirements, speculative builders, and key differences between Maintenance, Repair, Replacement and Alteration (MRRA) and Modification.
We encourage contractors to visit the improved Contracting Guidelines pages and explore the enhanced information.