TPT Exemptions

Exemptions and deductions are specific to each classification. Please see A.R.S. Title 42 Chapter 5, article 2 for more information on deductions and exclusions allowed by each business classification.   

For certain business situations, transactions are not subject to TPT. The department created exemption certificates to document non-taxable transactions. This establishes 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. Please click here for Exemption Certificate forms.