Arizona 5000 Form PDF Details

Understanding the intricacies of the Arizona Form 5000 can be pivotal for businesses engaging in transactions that may qualify for certain tax exemptions. This form, officially titled the Transaction Privilege Tax Exemption Certificate, plays a crucial role in documenting the reasons and eligibility for tax deductions or exemptions from the state and city taxes in Arizona. It’s a tool used to establish a basis for these exemptions, provided the form is filled out accurately and completely by the purchaser and presented to the vendor at the time of sale. Importantly, the form specifies that it is not to be used for a sale for resale (which requires Form 5000A) or by non-Transaction Privilege Tax (TPT) licensed contractors (who should use Form 5000M), indicating the need for careful attention to the appropriate usage of different forms based on the transaction circumstances. The vendor is responsible for retaining the certificate, whether it is designated for a single transaction or for a period up to, but not exceeding, 48 months, provided the documentation supports the validity of the TPT license throughout the certificate's duration. This form introduces a range of exemption categories – from purchasing for lease in a licensed business or for a contracting project, to sales involving food for school districts or transactions with government entities and Native American tribes, each with its specific requirements. The detailed list of exemption reasons and the necessity for vendors to keep adequate documentation underscores the importance of understanding and correctly applying the guidelines to prevent misuse of the certificate, which could result in penalties or criminal charges. By navigating Form 5000's requirements accurately, businesses can efficiently manage their tax liabilities in compliance with Arizona’s laws.

QuestionAnswer
Form NameArizona 5000 Form
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesaz tax form, az dept of revenue forms, form az tax, tax az form

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Arizona Form

Transaction Privilege Tax Exemption Certificate

5000

 

•Do not use Form 5000 to claim sale for resale. Use Form 5000A.

•Do not use Form 5000 if you are a non-TPT licensed contractor. Use Form 5000M.

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 vendor shall retain

this Certificate for single transactions or

for the specified period as indicated

below. Incomplete Certificates are

not considered to be accepted in good faith. Only

one category of exemption may be claimed on a Certificate.

 

 

 

 

 

 

 

 

 

A. Purchaser’s Name and Address:

 

 

B. Check Applicable Box:

Purchaser’s Name

 

 

 

Single Transaction Certificate

 

 

 

 

Period From

 

 

 

Through

 

 

Address

 

 

 

 

 

 

(You must choose specific

dates for which the certificate will be valid. You

 

 

 

 

are encouraged not to exceed a 12 month period. However, a certificate will be

 

 

 

 

considered to be accepted in good faith for a period not to exceed 48 months if the

City

State

ZIP Code

 

 

vendor has documentation the TPT license is valid for each calendar year covered

 

 

 

 

 

 

 

 

in the certificate.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Purchaser’s Email (Optional)

 

 

 

Purchaser’s Telephone Number (Optional)

 

 

 

 

 

 

 

 

 

 

 

Vendor’s Name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C. Choose one transaction type per Certificate:

 

 

 

 

 

 

 

 

Transactions with a Business

 

 

 

Transactions with Native Americans, Native American

 

 

 

Businesses and Tribal Governments (See reason #14.)

 

 

 

 

Arizona Transaction Privilege Tax (TPT) License Number

 

 

Tribal Business License Number OR Tribal Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SSN / EIN

 

 

 

Name of Tribe

 

 

Tribal Government

 

 

 

 

 

 

 

 

Other Tax License Number

 

 

 

Transactions with a U.S. Government entity

 

 

 

 

(See reasons #9 and #10.)

If no license, provide reason:

 

 

 

Transaction with a Foreign Diplomat (See reason #15.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Precise Nature of Purchaser’s Business.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D. Reason for Exemption:

Check the box indicating one of the more common exemptions provided below, or use Box 16 or 17 to cite the appropriate authority for another exemption (deduction). Refer to www.azdor.gov/Forms/TransactionPrivilegeTax.aspx for a complete list of state and city exemptions (deductions) and the business classes (codes) under which the deductions apply.

1. Tangible personal property to be leased or rented in the ordinary course of the purchaser’s licensed business.

2. Tangible personal property to be incorporated into a taxable contracting project, or a maintenance, repair, replacement or alteration project.

3. Food, drink, or condiments purchased by a restaurant business.

4. Pipes or valves four inches in diameter or greater to be used for transportation of oil, natural gas, artificial gas, water or coal slurry.

5. Railroad rolling stock, rails, ties, and signal control equipment.

6. Machinery and equipment sold or leased and used directly in the following business activities:

Manufacturing, processing or fabricating.

Job printing.

Refining or metallurgical operations.

Extraction of ores or minerals from the earth for commercial purposes.

Extraction of, or drilling for, oil or gas from the earth for commercial purposes.

7. Income Producing Capital Equipment to be leased. NOTE: Cities only - See M.C.T.C. 110 for definitions.

8. Food, drink or condiments for consumption within the premises of any prison, jail or other institution under the jurisdiction of the state department of corrections, the department of public safety, the department of juvenile corrections or a county sheriff. Food, drink, condiments or accessories purchased by a school district for consumption at a public school within the district during school hours.

9. Tangible personal property sold or leased directly to the United States Government or its departments or agencies by a manufacturer, modifier, assembler or repairer. (Retail, personal property rental and mining classifications only.)

10. Fifty percent of the gross proceeds or gross income from the sale of tangible personal property directly to the United States Government or its departments or agencies. (Retail classification only.)

Continued on page 2

ADOR 10308 (9/21)

Your Name (as shown on page 1)

Arizona Transaction Privilege Tax License Number

11. Electricity, natural gas or liquefied petroleum gas sold to a qualified manufacturing or smelting business. A manufacturing or smelting business that claims this exemption authorizes the release by the vendor of the information required to be provided to the Department of Revenue pursuant to A.R.S. § 42-5063(C)(6). NOTE: It is recommended that the purchaser attach the worksheet from the Transaction Privilege Procedure (TPP 18-1). (Utilities classification only.) (Not available for all Cities.)

12. Electricity or natural gas to a business that operates an international operations center in this state and that is certified by the Arizona Commerce Authority. NOTE: Certification must be attached. (Utilities classification only.) (Not available for all Cities.)

13. Computer data center equipment sold to the owner, operator or qualified colocation tenant of a computer data center that is certified by the Arizona Commerce Authority pursuant to A.R.S. § 41-1519. NOTE: Equipment must qualify and certification must be attached.

14. Sale or lease of tangible personal property to affiliated Native Americans if the order is placed from and delivered to the reservation. NOTE: The vendor shall retain adequate documentation to substantiate the transaction.

15. Foreign diplomat. NOTE: Limited to authorization on the U.S. Department of State Diplomatic Tax Exemption Card. The vendor shall retain a copy of the U.S. Department of State Diplomatic Tax Exemption Card and any other documentation issued by the U.S. Department of State. Motor vehicle purchases or leases must be pre-authorized by the Office of Foreign Missions (“OFM”). See “Vehicle Tax Exemption” at www.state.gov/ofm/tax/

16.*Other Deduction: Cite the Arizona Revised Statutes authority for the deduction. A.R.S. §

Description:

17.*Other Cities Deduction: Cite the Model City Tax Code authority for the deduction. M.C.T.C. § Description:

*Refer to www.azdor.gov/TransactionPrivilegeTax(TPT)/RatesandDeductionCodes.aspx for a complete list of state and city exemptions (deductions) and the business classes (codes) under which the deductions apply.

E.Describe the tangible personal property or service purchased or leased and its use below. (Use additional pages if needed.)

F. Certification

A vendor that has reason to believe that this Certificate is not accurate or complete will not be relieved of the burden of proving entitlement to the exemption. A vendor that accepts a Certificate in good faith will be relieved of the burden of proof and the purchaser may be required to establish the accuracy of the claimed exemption. If the purchaser cannot establish the accuracy and completeness of the information provided in the Certificate, the purchaser is liable for an amount equal to the transaction privilege tax, penalty and interest which the vendor would have been required to pay if the vendor had not accepted the Certificate. Misuse of this Certificate will subject the purchaser to payment of the A.R.S. § 42-5009 amount equal to any tax, penalty or interest. Willful misuse of this Certificate will subject the purchaser to criminal penalties of a felony pursuant to A.R.S. § 42-1127(B).

I, (print full name)

, hereby certify that these transactions are

exempt from Arizona transaction privilege tax and that the information on this Certificate is true, accurate and complete. Further, if purchasing or leasing as an agent or officer, I certify that I am authorized to execute this Certificate on behalf of the purchaser named above.

SIGNATURE OF PURCHASER

 

DATE

 

TITLE

ADOR 10308 (9/21)

Page 2 of 2

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step 1 to writing arizona tax exemption

Note the required information in D Reason for Exemption Check the, project, Food drink or condiments, Manufacturing processing or, Job printing, Refining or metallurgical, Extraction of ores or minerals, Extraction of or drilling for oil, Income Producing Capital, modifier assembler or repairer, Fifty percent of the gross, Government or its departments or, and Continued on page area.

arizona tax exemption D Reason for Exemption Check the, project, Food drink or condiments, Manufacturing processing or, Job printing, Refining or metallurgical, Extraction of ores or minerals, Extraction of or drilling for oil, Income Producing Capital, modifier assembler or repairer, Fifty percent of the gross, Government or its departments or, and Continued on page blanks to complete

Inside the segment talking about Your Name as shown on page, Arizona Transaction Privilege Tax, Electricity natural gas or, Sale or lease of tangible, reservation NOTE The vendor shall, Foreign diplomat NOTE Limited to, Other Deduction Cite the Arizona, and Description, you have got to write down some necessary information.

Finishing arizona tax exemption part 3

For box Other Cities Deduction Cite the, Description, Refer to, E Describe the tangible personal, and Use additional pages if needed, identify the rights and obligations.

stage 4 to finishing arizona tax exemption

Fill out the template by reading these fields: F Certification A vendor that has, hereby certify that these, SIGNATURE OF PURCHASER, DATE, TITLE, and Page of.

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