Glossary · Forms & Certificates
Affidavit of Retail TPT Equivalent Paid by the Subcontractor
In short
The subcontractor's sworn record of materials tax already paid, collected by the prime when a contract converts from MRRA to Modification.
In full
This affidavit is the only form in the conversion sequence that a subcontractor issues. It runs upward, from the subcontractor to the contractor who hired them.
It substantiates the retail transaction privilege tax the subcontractor already paid on materials used in a project that started as MRRA and became Modification, where the prime had previously provided a Form 5088 or other documentation.
It exists because the prime cannot claim the credit without it. When a contract converts, the prime immediately provides each subcontractor a completed Form 5005 and requires this affidavit back. The affidavits and the underlying receipts are what the prime uses to complete the MRRA Credit Summary Workbook.
The timing pressure is worth stating. As soon as the contract changes, the prime is required to report the project as modification and the tax liability arises on reporting — the affidavits are being collected while that liability is already running.
A contractor working without subcontractors has no affidavits to collect, and ADOR's published procedure does not address what such a contractor submits instead.
ADOR Contracting Forms; ADOR MRRA Credit Request Procedure