Glossary · Forms & Certificates
Form 5000M — Non-TPT Licensed Contractor Certificate (MRRA Project)
In short
The certificate a contractor without a TPT license gives a materials vendor. It covers MRRA work only, and the form states twelve grounds on which it may be used.
In full
Form 5000M is the Non-TPT Licensed Contractor Certificate (MRRA Project). A contractor that holds no TPT license completes it and furnishes it to the vendor at the time of sale, and the vendor sells without charging tax. The form states that it pertains only to maintenance, repair, replacement or alteration projects.
It exists because a contractor without a license cannot complete Form 5000, and Form 5000's own first page directs that contractor here.
Section E is a check-one list of twelve grounds. Most depend on who the customer is — a qualifying hospital, health care organization, community health center or health sciences educational institution, or one of three 501(c)(3) categories. Two depend on the property: computer data center equipment, and machinery, equipment or a solar device under A.R.S. § 42-5061(B) or (M) affixed to real property. One depends on location and ownership: an MRRA project on an Indian reservation whose owner is the tribe or an affiliated Indian. One depends on neither the customer nor the property but on the two contractors — the general contractor holds a TPT license and has provided a Form 5005 to the unlicensed contractor named on the certificate, with a copy of that 5005 attached. The twelfth is a write-in line for any other statutory authority.
The form's closing instruction frames the whole certificate more narrowly than that list reads: use it only for purchases that are statutorily exempt and where the exemption is available to a non-TPT-licensed contractor on an MRRA project. All other purchases by an MRRA contractor are taxable at the time of purchase.
On a Modification project this certificate has no use. The route for an unlicensed subcontractor there is Form 5009L, which the Department issues rather than the contractor.
Arizona Form 5000M, Non-TPT Licensed Contractor Certificate (MRRA Project) (ADOR 11255, 11/20); A.R.S. §§ 42-5009, 42-5061, 42-5008.01