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:
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.
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.
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.
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.