Glossary · Forms & Certificates
Form 10205 — Transaction Privilege Tax License Application for Bond Exemption
In short
The application by which a contractor asks the Department to be excused from posting a bond. Which exemption it requests is not stated in ADOR's published guidance.
In full
Form 10205 is the Bond Exemption Application. A contractor files it to ask the Department to be excused from the bonding requirement.
ADOR's Bond for Contractors page lists it among the bond forms and names it, but does not say which exemption it requests. Two distinct exemptions exist. The annual exemption is not applied for on paper at all — the Department publishes an electronic list of qualified in-state contractors in good standing to each city and issues no paper certificate. The one-time exemption is a per-project certificate the Department may issue to a qualified contractor who is not on that list.
The form itself settles it. It is headed "Transaction Privilege Tax License Application for Bond Exemption" and states its purpose as requesting exemption from the bonding requirement under A.R.S. § 42-5006, for a business applying for a TPT license, against the criteria at A.A.C. R15-5-601.
So it is neither of the two city-facing instruments. The annual exemption is a listing the Department sends each city and is not applied for on paper; the one-time exemption is a per-project certificate the Department may issue to a contractor absent from that list. This form asks to be excused from posting the bond in the first place, at the point of licensing.
A.R.S. § 42-5007; ADOR Bond for Contractors