Job-site rate
In short
The combined rate in force where the work is performed. It follows the project, not the contractor.
In full
The job-site rate is the combined state, county and city rate that applies at the location where the work is performed. It is the rate a contractor computes tax at, and it changes from project to project.
It applies on both sides of the classification. Prime contracting income is sourced to the location of the project. The retail equivalent on materials used in an MRRA project is reported at the job-site rate, in the period the materials are used.
The consequence is that a contractor's own address is not the reference point. Two identical contracts, priced identically, produce different tax in different towns, and a contractor who quotes from a single remembered rate will be wrong on one of them.
One liability is sourced differently and is worth knowing as the exception. Where materials bought under a Form 5009L are used on a nontaxable contract, A.R.S. § 42-5009(L)(3) sources the amount under § 42-5040(A)(2), which reaches the purchaser's location rather than the job site. The form itself says the contractor's principal place of business; the statute does not.
Candor does not publish rates. Rates change, and ADOR's agreement with the municipalities provides a period between a city adopting a change and its implementation, so any figure published here would go stale silently. The address lookup at AZTaxes.gov establishes the rate for a specific job site.
A.R.S. § 42-5075; ADOR Modification Contracting; ADOR MRRA Contracting; Arizona Form 5009L