Contractor Notice of Tax Responsibility (5088-MRRA)

Purposes: This Notice’s purposes are (1) to designate a contracting project as a MRRA (see instructions for definitions) project; and (2) to reflect the Notice between the project’s Contractor and its Subcontractor(s) that the Subcontractor is responsible for TPT due on the materials that it purchases and incorporates into the project. This form is optional but highly recommended.

Cautions: This Notice applies only to a single project. The asterisked (*) fields should be completed. If the Notice is otherwise incomplete or erroneous, then the Department may disregard it in accordance with A.R.S. § 42-5008.01 and A.R.S. § 42-5075.E.

This Notice should only be used where there is a reasonable expectation that the project is Maintenance, Repair, Replacement
or where the Alteration is unlikely to exceed the threshold. Both the Contractor and the Subcontractor should retain a copy of
this Notice for their records.