Certificate to Establish Native American Status and Residence on Arizona Reservation

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.

The purpose of this form is to provide a subcontractor with the validation required for prime contracting transaction privilege tax (TPT) exemption, and for exemption from liability for an amount equal to retail TPT on materials incorporated or fabricated into maintenance, repair, replacement or alteration (MRRA) projects.

This certificate shall serve as the exemption certificate prescribed under A.R.S. § 42-5009(L), and is only to be used by subcontractors who do not hold a transaction privilege tax license.

Issued by: The Arizona Department of Revenue
Provided to: Prime Contractor > Subcontractor > Materials Vendor
Purpose: Allow non-TPT licensed subcontractors to purchase materials tax exempt modification project.

This Certificate is prescribed by the Department of Revenue pursuant to A.R.S. § 42-5009 and is to be used to claim the jet fuel tax rate adjustment as provided by A.R.S. § 42-5352.

This form is used to apply for transaction privilege tax, use tax, and Employer Withholding and Unemployment Insurance. The Application is called “Joint” because it is used by both the Arizona Department of Revenue and Economic Security.

The purpose of this Certificate is to provide a marketplace seller or remote seller (Seller) with documentation from a registered marketplace facilitator (Facilitator), as defined in A.R.S. §42-5001(9), that in relation to the sales made on behalf of the Seller on the Facilitator’s marketplace, the Facilitator has remitted or will remit the applicable tax to the department pursuant to A.R.S. §42-5014. The Seller should deduct any gross receipts covered by this Certificate from its tax base, if it is required to file as a remote seller.

Motor Vehicle Dealer Submission of Copies of Form 5010

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.

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.