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For prime contracting transaction privilege tax (TPT) exemption, and for exemption from liability for an amount equal to retail TPT on materials incorporated or fabricated into maintenance, repair, replacement or alteration (MRRA) projects. The Certificate can be provided for a particular project, for a period of time, or until revoked. This Certificate establishes liability of the contractor issuing it for the prime contracting TPT and/or the amount equal to the retail TPT; therefore, it must b.

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How to fill out the AZ DoR 5005_DSA online

Filling out the AZ DoR 5005_DSA online can streamline your documentation process and ensure that you comply with Arizona's tax requirements. This guide provides a step-by-step approach to help you complete the form accurately and efficiently.

Follow the steps to successfully complete your form.

  1. Click 'Get Form' button to obtain the form and open it in your preferred online editor.
  2. In the Contractor section, fill in the required fields including your name, address, TPT license number, and contact information. Ensure that the contractor's liability for the tax is clearly established.
  3. If applicable, indicate if you are a Native American contractor working on a reservation by marking the appropriate box and providing your Tribal Business License or Tribal Number.
  4. Complete the Subcontractor section with the name, TPT license number (or indicate 'N/A - MRRA only'), and address for the subcontractor.
  5. Choose the type of certificate by selecting either the 'Single Project Certificate' or the 'Blanket Certificate'. If you select 'Single Project Certificate', provide a detailed project description that helps identify the location.
  6. If selecting the 'Blanket Certificate', check either the 'From: Through:' option and provide dates or the 'Until revoked' option, acknowledging that this covers all contracts during that period.
  7. Complete the Signature section by signing, printing your name, providing your title, and entering the date signed. All fields must be filled out to avoid issues with the Department disregarding the certificate.
  8. Once all information is entered, you can save your changes, download the completed form, print it, or share it as necessary.

Complete your documents online today to ensure compliance and streamline your contracting processes.

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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 new Contractor's Certificate (Form 5005) may be issued by either a prime contractor, a general contractor working on an MRRA project or the person assuming the responsibility of remitting the tax due on the prime contracting project or the amount equal to retail TPT on materials incorporated into an MRRA project, ...

Contractors may use AZ Form 5000 to purchase all materials tax free. General Contractors may use AZ Form 5005 on all contracts, taking on the liability for MRRA contracts from the subcontractor. Previously untaxed Materials used in MRRA contracts will be self-assessed TPT at the retail rate of the contract location.

Tax exempt organizations that file a federal Form 990-T to report unrelated business taxable income are still required to file Arizona Form 99T. Nonprofit medical marijuana dispensaries will be required to file Arizona Form 99M instead of Arizona Form 99.

This Certificate is prescribed by the Department of Revenue pursuant to A.R.S. § 42-5022. The purpose of the Certificate is to document the purchase of tangible personal property for resale in the purchaser's regular course of business.

Arizona Forms 5000 are used to claim Arizona TPT (sales tax) exemptions from vendors. Arizona Forms 5000A are used to claim Arizona TPT (sales tax) exemptions from vendors when making purchases for resale where tax will be collected on the retail sale to the end user.

Form 5005 – Prime Contractor's Certificate - Used by a “Prime Contractor” to, generally, inform all Subcontractors working on the contract that the purchase of materials are exempt from sales taxes at point of purchase.

Arizona Forms 5000 are used to claim Arizona TPT (sales tax) exemptions from vendors. Arizona Forms 5000A are used to claim Arizona TPT (sales tax) exemptions from vendors when making purchases for resale where tax will be collected on the retail sale to the end user.

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