Online Lodging Operator Exemption Certificate (To be completed by OLM)

The purpose of this form is to provide a lodging operator with the documentation pursuant to A.R.S. § 42-5070(C), from a registered Online Lodging Marketplace (OLM), as defined in A.R.S. §42-5076(D), that in relation to the property listed with the OLM, the OLM has remitted or will remit the applicable tax to the department pursuant to A.R.S. §42-5014(E). The lodging operator should deduct any gross receipts covered by this certificate from its tax base. The form can be provided for a particular location and a period of time, or until revoked. This certificate establishes liability for the registered OLM for the applicable tax as defined in A.R.S. §42-5076; therefore, it must be completed by the OLM.

Both the OLM and the operator will keep copies of this document. Do not submit to the Department unless requested by a Department official.