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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.
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.
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.
Arizona Form 5000 is used to claim Arizona TPT (sales tax) exemptions from a vendor. The Certificate must be provided to the vendor in order for the vendor to document why sales tax is not charged to the University in these cases, or for the vendor to refund the sales tax already billed to the University.
Income received by Native Americans from Indian country sources is exempt from personal income taxation. To be exempt, the taxpayer must be a member of a federally recognized tribe and must live in Indian country.
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Widow/Widower and Disabled Person Exemption: For qualified people, the exemption has the effect of reducing the assessed value of the real property by up to $3000 with a corresponding reduction in property tax.
The Form 5005 is for documentation of liability for transaction privilege tax (TPT) by the contractor that issued the form. It is also an indication that you should not charge the prime contractor tax on your portion of the project.
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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