Arizona Sales Tax Exemptions #

Exemption Reason	Form	Issued by	Notes	XMPT Delivery
General Exemptions	5000	Purchaser	General Transaction Privilege Tax (TPT) exemption certificate for most exempt transactions.	Create
Resale	5000A	Purchaser	For purchases of tangible personal property intended for resale in the ordinary course of business.	Create
Commercial Enhancement District Projects	5000	Purchaser	Special exemption for materials used in commercial enhancement district projects.	Create
Manufacturing and R&D Equipment	5000	Purchaser	For qualifying equipment used in manufacturing or research and development.	Create
Overhead Materials for Government Contractors	5000	Contractor	For contractors buying materials for government projects.	Create
Electricity/Natural Gas for Manufacturing	5000	Purchaser	For electricity and natural gas primarily used in manufacturing operations.	Create
Native American Exemptions	5000	Purchaser	For qualifying purchases by Native Americans or on tribal lands.	Create
Government Entities	5000	Purchaser	For purchases made by government entities.	Create
Non-resident Purchases	5000	Purchaser	For qualifying purchases by non-residents.	Create
Healthcare	5000HC	Purchaser	For qualifying purchases by hospitals and health care organizations.	Create

Multistate forms available #

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
BSC Border States Commission	Purchaser	Create	October, 1995

Notes #

• Arizona refers to sales tax as "Transaction Privilege Tax" (TPT), which is technically imposed on the vendor rather than the buyer.
• Form 5000 can be used for multiple exemption types; the purchaser selects the specific exemption reason on the form.
• Vendors must retain certificates for single transactions or for the specified period indicated on the form.
• Blanket certificates are permitted, meaning a single certificate can be used for multiple purchases from the same vendor.
• Incomplete certificates are not considered to be accepted in good faith by vendors.
• Only one category of exemption may be claimed on a certificate.
• For tax-exempt purchases, the certificate must be provided to the vendor before or at the time of purchase.
• For the 5000HC - The form is to be filled out completely by the purchaser and furnished to the vendor. The vendor shall retain this Certificate along with a copy of the Organization's annual "Exemption Letter" for single transactions or for specified periods as indicated below. Incomplete Certificates are not considered to be accepted in good faith. Only one category of exemption may be claimed on a Certificate.

Additional information is available on the Arizona DOR exemption webpage.