Contracting Forms
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Forms and Exemption Certificates
The department has issued forms which correspond to specific contracting scenarios. Some forms are provided by the prime contractor to their subcontractors and some forms are provided by the contractors to their materials vendors. All forms listed below, except Form 5009L, do not need to be sent to the Arizona Department of Revenue. A list of the specific forms as well as their uses is included below:
| Form/Certificate | Issued By | Provided To | Purpose | Notes |
|---|---|---|---|---|
| Form 5000 Exemption Certificate | Contractor | Materials Vendor | Purchasing materials for any contracting project tax free. | Vendors should retain copies of the Form 5000 for their files. This certificate is not exclusive to contractors, please see the certificate instructions for a list of those who may use the form. This form is not to be provided to a subcontractor. |
| Form 5005 Contractor Certificate | Prime Contractor | All Subcontractors under the control of the prime contractor |
For a subcontractor’s records to demonstrate they are not liable for the tax due on a modification or MRRA project. |
This certificate should not be provided to a materials vendor in order to purchase exempt. |
| Form 5009L Contractor’s Project Certificate | Department of Revenue | Prime Contractor > Subcontractor > Materials Vendor | Allow non-TPT licensed subcontractors to purchase materials tax exempt modification project. | The Prime contractor submits the 5009L application to the Department and lists all subcontractors on the project who do not have a TPT license. The Department issues the 5009L certificate to the prime who will then provide a copy to each subcontractor listed. Subcontractors then provide the certificate to the materials vendor to purchase items tax exempt. |
| Form 5000M | Non-TPT Licensed Contractors | Vendors | Purchase exempt materials at retail for MRRA projects when the materials are exempt by statute. | Intended for non-TPT licensed contractors purchasing personal property, which is statutorily exempt. For example, non-profit hospitals, qualifying health care organizations, computer data center equipment, Native American contracting, etc. |
| Form 5022 | Purchaser of improved real property | Seller of improved real property | Pass liability of speculative builder tax to purchaser. | If the seller and purchaser of improved real property are both licensed as speculative builders for city tax purposes, then the buyer may assume the speculative builder tax liability from the seller on the improved real property. Both parties keep this document for their records. |
