Forms & Certificates
16 entries in this section. Every term is a link — open one for the full definition, its sources, and related entries.
- Affidavit of Retail TPT Equivalent Paid by the Subcontractor The subcontractor's sworn record of materials tax already paid, collected by the prime when a contract converts from MRRA to Modification.
- Form 74-4023 — Taxpayer Bond for Contractor The paper instrument a contractor uses to post the taxpayer bond with the Department. Filed with the license application, not online.
- Form 5000 — Transaction Privilege Tax Exemption Certificate Arizona's general exemption certificate. A purchaser completes it and gives it to the vendor to buy without tax; contracting is one of seventeen reasons it offers.
- Form 5000HC — Transaction Privilege Tax Healthcare Exemption Certificate The exemption certificate a qualifying healthcare organization gives out. A contractor may receive one and still not be the party who hands it to the vendor.
- Form 5000M — Non-TPT Licensed Contractor Certificate (MRRA Project) 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.
- Form 5005 — Contractor’s Certificate The certificate by which a contractor takes on the tax liability for a project and tells its subcontractors so. It covers prime contracting and MRRA work alike.
- Form 5009L — Contractor’s Project Certificate The only contracting certificate the Department itself issues. It reaches materials for a project whose gross receipts are taxable, and using it on one that is not carries a recapture printed on the form.
- Form 5022 — Speculative Builder Resale Certificate The certificate by which one Speculative Builder buys partially improved property from another and takes on the tax the seller would otherwise owe. What the code requires and what the form collects are not the same thing.
- Form 5088 — MRRA Contractor Notice of Tax Responsibility The optional notice by which a contractor designates a project as MRRA and records that the subcontractor owes the tax on materials it incorporates.
- Form 10205 — Transaction Privilege Tax License Application for Bond Exemption 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.
- Form JT-1 — Joint Tax Application for a TPT License The application for an Arizona TPT license. One form covers several tax registrations, and the contractor question on page 1 routes to the bonding requirement.
- Form TPT-2 — Transaction Privilege, Use, and Severance Tax Return The transaction privilege tax return. A transaction detail page is required with it, and deductions claimed there have to be itemized on Schedule A.
- Form TPT-EZ — Transaction Privilege, Use, and Severance Tax Return The short version of the TPT return, available only to a business operating one physical location.
- Forms 285, 285B and 285C — Disclosure and Representation Authorization Three different documents, not three versions of one. Only Form 285 can grant representation, and only where the taxpayer elects it.
- MRRA Credit Summary Workbook The Excel workbook a prime contractor completes and emails to the Department to claim the reclassification credit. One per project, per request.
- Schedule A The deduction detail inside the TPT return. Every deduction claimed on the transaction detail page has to be itemized here by code.