Glossary · Activities & Property
Maintenance
In short
The upkeep of property or equipment. One of the four MRRA activities, and one of the three that carry no threshold at any contract size.
In full
The upkeep of property or equipment. ADOR's examples are topping off fluids in an HVAC system, re-staining a wood deck, and refinishing hardwood floors.
There is no statutory definition. A.R.S. § 42-5075(S) defines alteration, modification and replacement, and leaves maintenance to ADOR's MRRA Contracting page and the Evaluating Mixed Construction Contracts worksheet, which carry the same wording.
The four MRRA activities are tested in order. Work is checked against maintenance, repair and replacement first, and only work that none of those covers can be alteration. Maintenance carries no threshold at any contract size, so identifying work correctly as maintenance removes the threshold question from the contract entirely.
Maintenance performed on existing property is MRRA. Tax attaches to the materials the contractor buys rather than to the contract.
A.R.S. § 42-5075(P); ADOR MRRA Contracting page; ADOR Evaluating Mixed Construction Contracts worksheet, step 1a