Nonprofit Charitable Organizations in Arizona

It is a misconception that nonprofit organizations are automatically exempt from the transaction privilege tax (TPT) and use tax.  Arizona does not provide an overall exemption from transaction privilege tax for nonprofit organizations. Generally, most I.R.C. § 501(c) nonprofit charitable organizations are not exempt from the Arizona TPT or Arizona use tax when making purchases of tangible personal property, unless the purchase is for resale in the ordinary course of business or the nonprofit organization qualifies for an exemption under the Arizona Revised Statutes.

The designation by the Internal Revenue Service as an I.R.C. § 501(c) nonprofit organization that is exempt from federal corporate income taxes, does not automatically qualify such organizations as exempt from Arizona TPT or use tax when making purchases of tangible personal property.

Arizona tax law provides that certain specifically delineated organizations are exempt from transaction privilege tax under some business classifications. Please note that these exemptions are available for sales by the tax-exempt organizations, not for sales to the tax-exempt organizations. Generally sales to a nonprofit organization are subject to the transaction privilege and use tax unless the organization is a qualified hospital or health care organization.  Certain qualifying organizations may apply for exemption from the items they purchase based on the criteria listed below.

Please review transaction privilege tax procedure, TPP 00-4 for an overview of the exemptions from transaction privilege tax that are available to tax exempt organizations engaged in business under certain business classifications. Some nonprofits are exempt from the retail business classification when they sell tangible personal property to the end user.

Nonprofit Charitable I.R.C. § 501(c)(3) Organizations

The organizations listed below would not need to apply annually for a certification letter.

When these organizations engage in transactions with business owners and those transactions are exempt, they should submit the Form 5000, TPT Exemption Certificate – General, along with their I.R.C § 501.C.3. determination letter and provide a description of their organization to the business.  Unless otherwise noted, these organizations are not entitled to other deductions or exclusions from TPT. Please review the Arizona Revised Statutes and/or the Model City Tax Code for more information.

1. Nonprofit charitable I.R.C. § 501(c)(3) organizations that regularly serve meals to the needy or indigent on a continuing basis at no cost. Please note: The transactions made in the business classifications below are exempt to the organization as the customer.

• Retail - Exempt from State and City Tax
• Rental of Tangible Personal Property - Exempt from State Tax
• Restaurant - Exempt from State Tax
• Use Tax - Exempt from State and City Tax

2. Nonprofit charitable I.R.C. § 501(c)(3) organizations that provide residential apartment housing for low-income persons over sixty-two years of age in a facility that qualifies for a federal housing subsidy. Please note: The transactions made in the business classifications below are exempt to the organization as the customer.  

• Retail - Exempt from State and City Tax
• Rental of Tangible Personal Property - Exempt from State Tax
• Use Tax - Exempt from State Tax

3. Nonprofit charitable I.R.C. § 501(c)(3) organization that that solely provides graduate and postgraduate education in the health sciences.  A qualifying health sciences educational institution is defined in section A.R.S. § 42-5001. Please note: The transactions made in the business classifications below are exempt to the organization as the customer.

• Retail - Exempt from State and City Tax
• Publication - Exempt from State Tax
• Job Printing - Exempt from State Tax
• Rental of Tangible Personal Property - Exempt from State Tax
• Use Tax - Exempt from State Tax

 

Nonprofit Charitable I.R.C. § 501(c)(3) Organizations That Must Apply Annually

Some organizations that qualify as nonprofit organizations under the Internal Revenue Code must apply for an annual exemption letter from the department.  These exemption letters must be used in conjunction with Form 5000HC, Transaction Privilege Tax Healthcare Exemption Certificate, by the organization when engaging in exempt transactions with business owners. These organizations include:

These organizations must apply annually for the certification. Click on each section for application instructions.

See TPP 15-1 for more information.

Qualifying hospitals 

Qualifying health care organizations

Qualifying community health care centers

Nonprofit charitable I.R.C. § 501(c)(3) organizations with exclusive programs for training, job placement or rehabilitation programs or testing for mentally or physically handicapped persons.

 

Qualifying Hospital

The following organizations are considered “qualifying hospitals”:

• A licensed nonprofit hospital.
• A licensed nonprofit nursing care institution.
• A licensed nonprofit residential care institution.
• A residential care facility operated in conjunction with a licensed nonprofit nursing care institution.
• A licensed nonprofit kidney dialysis center.
• A hospital, nursing care institution or residential care institution operated by the federal government, this state or a political subdivision of this state.
• A facility that is under construction and that on completion will be any of the above.

 

See A.R.S. § 42-5001(11) for more information on the definition of qualifying hospitals.

 

Qualifying Hospital: How to Apply/Renew

This application procedure applies to the following three organizations.

• Qualifying Hospital
• Licensed Nursing Care Institution
• Licensed Kidney Dialysis Center

These organizations should submit the following information for review to the department:

• Written request that includes:
  • A description of the organization and its purpose.
  • The type of organization.
  • The organization’s email address.
• Copy of the organization’s current license issued by the Arizona Department of Health Services.
  • Out-of-state institutions requesting exemption may include a copy of their current state license. NOTE: Only the locations on the license will be listed on the exemption letter.

• Copy of the organization’s I.R.C. § 501 C determination letter.
  • NOTE: The name on the determination letter must match the name of the organization seeking the exemption letter and the name on the license issued by the Arizona Department of Health Services. (The organization may provide proof that it is operating as a subordinate organization under a group exemption if the names don’t match.)

• Submit the written request to the department at least thirty (30) business days prior to the beginning of the calendar or fiscal year for which the organization is requesting an exemption. The request can be emailed to [email protected].

 

If an organization does not submit the required documentation, the department will request further information within thirty (30) business days of receipt of the Annual Exemption Letter request. An Annual Exemption Letter will not be issued until all required documents are received by the department. If the required documents do not substantiate the organization is eligible for an Annual Exemption Letter, a denial will be issued that may be appealed. See TPP 15-1 for Appeal of Agency Decision.

Documentation for the Vendor

Once the organization’s documentation is approved, an exemption letter will be sent by email to the requestor. To qualify for exempt transactions the qualified organization should give the vendor the annual exemption letter along with a properly completed Arizona Form 5000HC for each location(s). Please see TPP 15-1 for more detail.

 

Unlicensed Residential Care Institution: How to Apply/Renew

This application procedure applies to unlicensed residential care institution operated in conjunction with a licensed nursing care institution.

These institutions should submit the following information for review to the department:

• Written request that includes:
  • A description of the organization and its purpose.
  • The type of organization.
  • The organization’s email address.

• Copy of the nursing care institution’s current license issued by the Arizona Department of Health Services (ADHS).
  • NOTE: Only the locations on the ADHS license will be listed on the exemption letter.

• Copy of the nursing care institution’s I.R.C. § 501 C determination letter.
  • Both the unlicensed residential care facility AND the Licensed Nursing Care facility MUST be nonprofit organizations.
  • NOTE: The name on the Nursing Care Facility determination letter must match the name on the license issued to the Licensed Nursing Care Facility by the Arizona Department of Health Services. The organization may provide proof that it is operating as a subordinate organization under a group exemption.

• A description of the medical, nursing or health-related services provided for residents of the residential units.

• Verification that the residential care facility is operated in conjunction with the licensed nursing care institution. Operated in conjunction with is generally defined to mean the residential care facility has common ownership and common management with the nursing care institution (TPR 99-8).

 

Examples of acceptable documentation showing common ownership and management include:

• A permit issued by the Department of Insurance, pursuant to A.R.S. § § 20-1801 through 20-1812 authorizing the organization to provide services under a life care contract.
• A copy of the organization’s Articles of Incorporation and/or By-Laws indicating the affiliation and/or relationship between the two facilities. Copies of the organization’s financial statements indicating the affiliation and/or relationship between the two facilities.
• A letter from the administrator of a licensed nursing care institution which itself holds an exemption letter from the department. The administrator's letter must certify that the licensed nursing care institution is affiliated or otherwise related to the residential facility in question.
• The request can be emailed to [email protected].
• Submit the written request to the department at least thirty (30) business days prior to the beginning of the calendar or fiscal year for which the organization is requesting an exemption. The request can be emailed to [email protected].

 

If an organization does not submit the required documentation, the department will request further information within thirty (30) business days of receipt of the Annual Exemption Letter request. An Annual Exemption Letter will not be issued until all required documents are received by the department. If the required documents do not substantiate the organization is eligible for an Annual Exemption Letter, a denial will be issued that may be appealed. See TPP 15-1 for Appeal of Agency Decision.

Documentation for the Vendor

Once the organization’s documentation is approved, an exemption letter will be sent by email to the requestor. To qualify for exempt transactions the qualified organization should give the vendor the annual exemption letter along with a properly completed Arizona Form 5000HC for each location(s). Please see TPP 15-1 for more detail.

 

Hospitals, nursing care institutions or residential care institutions operated by the federal government: How to Apply/Renew

This application procedure applies hospitals, nursing care institutions or residential care institutions operated by the federal government, this state or a political subdivision of this state.

These organizations should submit the following information to the department:

• Written request that includes:
  • A description of the organization and its purpose.
  • The type of organization. 
  • The organization’s email address.

• Copy of the organization’s current license issued by the Arizona Department of Health Services (ADHS).
  • NOTE: Only the locations on the ADHS license will be listed on the exemption letter.
• Submit the written request to the department at least thirty (30) business days prior to the beginning of the calendar or fiscal year for which the organization is requesting an exemption. The request can be emailed to [email protected].

 

If an organization does not submit the required documentation, the department will request further information within thirty (30) business days of receipt of the Annual Exemption Letter request. An Annual Exemption Letter will not be issued until all required documents are received by the department. If the required documents do not substantiate the organization is eligible for an Annual Exemption Letter, a denial will be issued that may be appealed. See TPP 15-1 for Appeal of Agency Decision.

Documentation for the Vendor

Once the organization’s documentation is approved, an exemption letter will be sent by email to the requestor. To qualify for exempt transactions the qualified organization should give the vendor the annual exemption letter along with a properly completed Arizona Form 5000HC for each location(s). Please see TPP 15-1 for more detail.

 

Facility Under Construction and that upon completion will be an organization that qualifies as a qualifying hospital: How to Apply/Renew

This application procedure applies to any qualifying Facility Under Construction and that upon completion will be an organization that qualifies as a qualifying hospital.

These facilities under construction should submit the following information to the department:

• Written request that includes:
  • A description of the organization and its purpose.
  • The type of organization.
  • The organization’s email address.

• Copy of the I.R.C. § 501 C determination letter.
  • Out-of-state institutions should include a copy of their current state license.
  • If the organization has not received the I.R.C. § 501 C determination letter, they do not qualify as an I.R.C. § 501 C before the date issued.
  • The requirement for the I.R.C. § 501 C is waived if the facility under construction is operated by the federal government, this state or a political subdivision.

• Copy of the building permit at the address of the facility under construction.

• Copy of the organization’s current license issued by the Arizona Department of Health Services (ADHS).
  • NOTE: Only the location on the building permit will be listed on the exemption letter.
• Submit the written request to the department at least thirty (30) business days prior to the beginning of the calendar or fiscal year for which the organization is requesting an exemption. The request can be emailed to [email protected].

 

 

If an organization does not submit the required documentation, the department will request further information within thirty (30) business days of receipt of the Annual Exemption Letter request. An Annual Exemption Letter will not be issued until all required documents are received by the department. If the required documents do not substantiate the organization is eligible for an Annual Exemption Letter, a denial will be issued that may be appealed. See TPP 15-1 for Appeal of Agency Decision.

Documentation for the Vendor

Once the organization’s documentation is approved, an exemption letter will be sent by email to the requestor. To qualify for exempt transactions the qualified organization should give the vendor the annual exemption letter along with a properly completed Arizona Form 5000HC for each location(s). Please see TPP 15-1 for more detail.

 

Qualifying Hospitials - Applicable Deductions

 

“Qualifying hospital” is eligible for tax exemptions under the following classifications:

 

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Qualifying Health Care Organization

A qualifying healthcare organization includes an organization that:

• Is qualified as a nonprofit organization under section 501(c) Internal Revenue Code rules.
• Uses, saves or invests at least eighty percent of its gross receipts only for health and medical related educational and charitable services.
• All monies that it receives from all sources each year are only for health and medical related educational and charitable services, as documented by annual financial audits.

 

See A.R.S. § 42-5001(10) for more information on the definition of qualifying healthcare organizations.

There are two types of qualifying health care organizations that are eligible for exemption from certain tax classification. Both must meet certain qualifications:

1. An organization dedicated to providing educational, therapeutic, rehabilitative and family medical education training for blind and visually impaired children and children with multiple disabilities from the time of birth to age twenty-one.
2. An organization that solely provides health and medical related educational and charitable services.

 

 

Organizations that provide educational, therapeutic, rehabilitative and family medical education training for blind and visually impaired children: How to Apply/Renew

This application procedure applies to an organization that provides educational, therapeutic, rehabilitative and family medical education training for blind and visually impaired children and children with multiple disabilities from the time of birth to age twenty-one. These organizations must submit the following information to the department:

• Written requests that include:       
  • A description of your organization and its purpose.
  • Type of organization.
  • The organization’s email address.
  • Provide a current list of all locations.

• Copy of the organization’s current license issued by the Arizona Department of Health Services (ADHS).

• Copy of the organization’s I.R.C. § 501 C determination letter.
  • NOTE: The name on the determination letter must match the name of the organization seeking the exemption letter and the name on the license issued by the Arizona Department of Health Services. (The organization may provide proof that it is operating as a subordinate organization under a group exemption if the names do not match.)

• An annual financial audit prepared by an independent certified public accountant for the year(s) previous to the specific period(s) that the exemption is sought.  The audit should substantiate that eighty percent (80%) of all monies collected from all sources were used, saved or invested solely for health and medical related educational and charitable services. See TPP 15-1 pg. 8 and 9 for more information on the eighty percent requirement. Most organizations will include in their audit the following statements: Statement of Financial Position, Statement of Activities, Statement of Cash Flows and Statement of Functional Expenses. At a minimum, the department requires these statements. Failure to supply these statements may cause a delay in your review.

• The organization must also provide documentation showing that the organization is dedicated to providing educational, therapeutic, rehabilitative and family medical education training for the blind, visually impaired and multi-disabled children from the time of birth to age twenty-one.

• Submit the written request to the department at least thirty (30) business days prior to the beginning of the calendar or fiscal year for which the organization is requesting an exemption. The request can be emailed to [email protected].

 

If an organization does not submit the required documentation, the department will request further information within thirty (30) business days of receipt of the Annual Exemption Letter request. An Annual Exemption Letter will not be issued until all required documents are received by the department. If the required documents do not substantiate the organization is eligible for an Annual Exemption Letter, a denial will be issued that may be appealed. See TPP 15-1 for Appeal of Agency Decision.

Upon approval, the organization will be given an Annual Exemption Letter exempting the organization as a customer for the business classifications below and are not limited for use by the organization solely to provide health and medical related educational and charitable services.

 

Qualifying Healthcare Organizations that Provide Training for the Blind and Visually Impaired Children and Children with Multiple Disabilities from the Time of Birth to Age Twenty-One - Applicable Deductions

 

Organization that Provide Health and Medical Related Education and Charitable Services: How to Apply/Renew

This application procedure applies to an organization that solely provides health and medical related educational and charitable services. These organizations must submit the following information to the department:

• Written requests that include:       
  • A description of your organization and its purpose.
  • Type of organization.
  • The organization’s email address.
  • Provide a list of all locations that are used by the qualifying organization to provide educational or charitable services that are health and medical related.

• Copy of the organization’s current license issued by the Arizona Department of Health Services (ADHS).

• Copy of the organization’s I.R.C. § 501 C determination letter.
  • NOTE: The name on the determination letter must match the name of the organization seeking the exemption letter and the name on the license issued by the Arizona Department of Health Services. (The organization may provide proof that it is operating as a subordinate organization under a group exemption if the names do not match.)

• An annual financial audit prepared by an independent certified public accountant for the year(s) previous to the specific period(s) that the exemption is sought.  The audit should substantiate that eighty percent (80%) of all monies collected from all sources were used, saved or invested solely for health and medical related educational and charitable services. See TPP 15-1 pg. 8 and 9 for more information on the 80% requirement. Most organizations will include in their audit the following statements: Statement of Financial Position, Statement of Activities, Statement of Cash Flows and Statement of Functional Expenses. At a minimum, the department requires these statements. Failure to supply these statements may cause a delay in your review.

• Submit the written request to the department at least thirty (30) business days prior to the beginning of the calendar or fiscal year for which the organization is requesting an exemption. The request can be emailed to: [email protected].

 

If an organization does not submit the required documentation, the department will request further information within thirty (30) business days of receipt of the Annual Exemption Letter request. An Annual Exemption Letter will not be issued until all required documents are received by the department. If the required documents do not substantiate the organization is eligible for an Annual Exemption Letter, a denial will be issued that may be appealed. See TPP 15-1 for Appeal of Agency Decision.

Upon approval, the organization will be given an Annual Exemption Letter exempting the organization as a customer for the business classifications below and are limited for use by the organization solely to provide health and medical related educational and charitable services.

NOTE: Only those locations used by the qualifying organization to provide educational or charitable services that are health and medical related are exempt under the Utilities classification in A.R.S. § 42-5063(C)(3)(b).

Documentation for the Vendor

Once the organization’s documentation is approved, an exemption letter will be sent by email to the requestor. To qualify for exempt transactions the qualified organization should give the vendor the annual exemption letter along with a properly completed Arizona Form 5000HC for each location(s) attesting that the tangible personal property purchased or leased by that location will be used solely in providing educational or charitable services that are health and medical related. Please see TPP 15-1 for more detail.

NOTE: Only those locations used by the qualifying organization to provide educational or charitable services that are health and medical related are exempt under the Utilities classification in A.R.S. § 42-5063(C)(3)(b).

 

Qualifying Organizations to Provide Educational or Charitable Services that are Health and Medical Related - Applicable Deductions

 

 

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Qualifying Community Health Care Center

A.R.S. § 42-5001(9) defines a "qualifying community health center" as the following:

(a) An entity that is recognized as nonprofit under section 501(c)(3) of the United States internal revenue code, that is a community-based, primary care clinic that has a community-based board of directors and that is either:

(i)  The sole provider of primary care in the community.

(ii) A nonhospital affiliated clinic that is located in a federally designated medically underserved area in this state.

(b) Includes clinics that are being constructed as qualifying community health centers.

Please see TPP 15-1 G. for detailed definitions of a Qualifying Community Health Center.

 

How to Apply/Renew:

A Qualifying Community Health Center must submit the following to the department:

• Written requests that include:       
  • A description of your organization and its purpose.
  • Type of organization.
  • The organization’s email address.

• Copy of the organization’s current license issued by the Arizona Department of Health Services (ADHS).
  • NOTE: Only the locations on the ADHS license will be listed on the Exemption Letter. If qualifying as an organization located in a federally designated medically underserved area in this state, the address on the United States Department of Health and Human Services website will be used.

• Copy of the organization’s I.R.C. § 501 C determination letter.
  • NOTE: The name on the Determination Letter must match the name of the organization seeking the exemption letter and the name on the license issued by the Arizona Department of Health Services. (The organization may provide proof that it is operating as a subordinate organization under a group exemption if the names don’t match.)
• Copy of the organization’s most recently filed IRS Form 990 or 990-EZ, including all schedules.

• Documentation substantiating that the organization is a community based, primary care clinic or a nonhospital affiliated clinic that is located in a federally designated medically underserved area within Arizona. Please see TPP 15-1 G.

• Submit the written request to the department at least thirty (30) business days prior to the beginning of the calendar or fiscal year for which the organization is requesting an exemption. The request can be emailed: [email protected].

 

If an organization does not submit the required documentation, the department will request further information within thirty (30) business days of receipt of the Annual Exemption Letter request. An Annual Exemption Letter will not be issued until all required documents are received by the department. If the required documents do not substantiate the organization is eligible for an Annual Exemption Letter, a denial will be issued that may be appealed. See TPP 15-1 for Appeal of Agency Decision.

Upon approval, the organization will be given an Annual Exemption Letter exempting the organization as a customer for the business classifications below and are limited for use by the organization for purchases of tangible personal property to be used by the Community Health Center.

Documentation for the Vendor

Once the organization’s documentation is approved, an exemption letter will be sent by e-mail to the requestor. To qualify for exempt transactions the qualified organization should give the vendor the annual exemption letter along with a properly completed Arizona Form 5000HC for each location(s) attesting that the tangible personal property is used by the Community Health Center. Please see TPP 15-1 for more detail.

 

Community Health Centers - Applicable Deductions

 

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Rehabilitation Programs For Mentally or Physically Disabled Persons

An organization that provides rehabilitation programs for mentally or physically disabled persons is one that has qualified under section 501(c)(3) of the United States Internal Revenue Code and that engages in and uses such property exclusively in programs for mentally or physically disabled persons if the programs are exclusively for training, job placement, rehabilitation or testing. See TPP 15-1 for more information.

 

How to Apply/Renew:

This application procedure applies to an organization that provides rehabilitation programs for mentally or physically disabled persons.  These organizations must submit the following information to the department:

• Written requests that include:       
  • A description of your organization and its purpose.
  • Type of organization.
  • The organization’s email address.
  • Documentation should be provided to substantiate and describe the organization’s programs for training, job placement, rehabilitation or testing of mentally or physically disabled persons. The documentation can be a brochure of the services the organization provides to the patrons the organization serves.
  • Provide a current list of locations that are used exclusively for training, job placement or rehabilitation programs or testing for mentally or physically disabled persons.

• Copy of the organization’s current license issued by the Arizona Department of Health Services (ADHS).

• Copy of the organization’s I.R.C. § 501 C determination letter.
  • NOTE: The name on the determination letter must match the name of the organization seeking the exemption letter and the name on the license issued by the Arizona Department of Health Services. (The organization may provide proof that it is operating as a subordinate organization under a group exemption if the names don’t match.)

• Copy of the organization’s most recently filed IRS Form 990 or 990-EZ, including all schedules.

• Provide a written statement attesting that the items purchased or leased will be used exclusively for training, job placement or rehabilitation programs or testing for mentally or physically disabled persons.

• Submit the written request to the department at least thirty (30) business days prior to the beginning of the calendar or fiscal year for which the organization is requesting an exemption. The request can be emailed: [email protected].

 

If an organization does not submit the required documentation, the department will request further information within thirty (30) business days of receipt of the Annual Exemption Letter request. An Annual Exemption Letter will not be issued until all required documents are received by the department. If the required documents do not substantiate the organization is eligible for an Annual Exemption Letter, a denial will be issued that may be appealed. See TPP 15-1 for Appeal of Agency Decision.

Upon approval the organization will be given an Annual Exemption Letter exempting the organization as a customer for the business classifications below and are limited for use by the organization for purchases of tangible personal property to be used exclusively for training, job placement or rehabilitation programs or testing for mentally or physically disabled persons.

Documentation for the Vendor

Once the organization’s documentation is approved, an exemption letter will be sent by email to the requestor. To qualify for exempt transactions the qualified organization should give the vendor the Annual Exemption Letter along with a properly completed Arizona Form 5000HC for each location(s) attesting that the tangible personal property is used by the organization directly and exclusively in programs for training, job placement, rehabilitation or testing for mentally or physically disabled persons.  Please see TPP 15-1 for more detail.

 

Rehabilitation Programs for Mentally or Physically Disabled Persons - Appliable Deductions

 

 

GENERAL INFORMATION APPLICABLE TO ALL QUALIFYING ORGANIZATIONS

The Deduction Under A.R.S. § 42-5075(B)(8) for Prime Contractors

Many qualifying organizations question the taxation of transactions with prime contractors. A.R.S. § 42-5075(B)(8) provides a deduction under the prime contracting classification for the gross proceeds of sales or gross income attributable to the purchase of machinery, equipment, or other tangible personal property that is exempt from or deductible from transaction privilege tax under A.R.S. §§ 42-5061(A)(25) or 42-5061(A)(29), and the parallel use tax provisions. There may be other exemptions and organizations are encouraged to read A.R.S. 42-5075. If any other deduction applies they are limited to the statutory provisions as indicated in statute.

The deduction is only applicable for the amount of the gross proceeds of sales or gross income attributable to the prime contractor’s purchase price of qualified machinery, equipment or other tangible personal property purchased by the contractor.

• A deduction from the tax base is not provided for the gross proceeds of sales or gross income derived from the prime contracting activity to install, assemble, repair, maintain or remove the machinery or equipment.

• This deduction is not listed on the department exemption letters to the organizations because it pertains only to the prime contractors’ purchase of the qualifying machinery, equipment or other tangible personal property.

• A qualifying organization’s documentation for exemption should include providing the prime contractor with a copy of their department exemption letter along with a properly completed Form 5000HC.

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Questions

The request can be emailed to [email protected].

Questions: Contact the TPT Healthcare Team at (602) 716-6372, option 1.

Question from vendor/qualified organizations on the use of the Annual Exemption Letter, contact Tax Policy.