The purpose of the Certificate is to document the sale of partially improved real property from one speculative builder to another speculative builder.

Issued by: Purchaser of improved real property
Provided to: Seller of improved real property
Purpose: Pass liability of speculative builder tax to purchaser.

Taxpayer Bond for Contractors

This Certificate is prescribed by the Department of Revenue pursuant to A.R.S. § 42-5009. The purpose of the Certificate is to document and establish a basis for state and city tax deductions or exemptions. It is to be filled out completely by the purchaser and furnished to the vendor at the time of the sale. The vendor shall retain this Certificate for single transactions or for the specified period as indicated below. Incomplete Certificates are not considered to be accepted in good faith. Only one category of exemption may be claimed on a Certificate.

This Certificate should be used to document exempt sales of tangible personal property to qualified contractors constructing a lake facility development defined in A.R.S. § 9-499.08.

Note: These sales are not exempt from county excise taxes imposed under A.R.S. §§ 42-6104 and 48-4233.

This Certificate allows the manufacturer, modifier, assembler or repairer to declare a percentage of total purchases exempt as qualifying purchases of overhead materials under a contract with the United States government with appropriate title passing clauses.

This Certificate is only for use by used oil burners or used oil fuel burners having a permit to burn used oil or used oil fuel when purchasing alternative fuels. Alternative fuels are defined in ARS § 1-215 as liquefied petroleum gas, natural gas, hydrogen, a blend of hydrogen with liquefied petroleum or, natural gas, alcohol fuel that contain not less than eighty-five percent alcohol by volume, electricity or solar energy.

Transaction Privilege, Use and Severance Tax Return (for filing periods BEFORE June 1, 2016)

Reminder:

• If you have more than one location, you are required to file electronically. 
• Businesses with an annual TPT and use tax liability of $500 or more during the prior calendar year are required to file and pay electronically.

Failure to comply with the electronic filing and payment requirements may result in penalties.

This form is for filing periods beginning on or AFTER June 1, 2016.

The TPT-EZ can be used by businesses who operate only one physical location.

If you have more than one location, you are required to file electronically.

Please ensure you download and open the form from your computer folder using Acrobat, as you will encounter issues when viewing and filling it out within your internet browser.

The purpose of the Certificate is to document and establish a basis for state and city tax deductions or exemptions. It is to be filled out completely by the purchaser and furnished to the vendor at the time of the sale. The vendor shall retain this Certificate for single transactions or for the specified period as indicated.

The form does not need to be sent to the Arizona Department of Revenue.