Who needs the AZ DoR 5005 Form?
The Contractor’s Certificate Prime Contracting and MRRA is the Arizona Department of Revenue form also labeled as AZ-5005. The given ?ertificate is designed to be used by contractors hired to provide services of maintenance, repairing, alteration, or replacement of real property when they need to buy materials and supplies to be used for a project performed under a contract with an exempt entity. In this case, all the purchased and materials and supplies placed or installed are to remain in the project on its completion as a tangible property. If the tangible personal property is not used as described, a contractor who claimed an exemption owes use tax on the total price of the tangible personal property.
An exempt entity is a person eligible to purchase tangible personal property exempt from sales and use taxes according to the provisions indicated in the instructions.
Is the AZ 5005 Form accompanied by any other forms?
No, there is no need to supplement the filled out form AZ 5005 by any additional documents.
When is the AZ 5005 Form due?
The Contractor’s Certificate does not have a defined deadline for submission, it should be filed when the situation requires. Yet, there is a period during which the form must be retained by the parties (the purchaser and the seller), it comprises at least six year after the date of its issue.
How to fill out the Contractor’s Certificate AZ 5005?
The following information is required to complete the certificate form:
- The contractor’s details (name, legal address, license number);
- The subcontractor’s details (name, legal address, license number);
- Type of certificate (single or blanket) and description of the project;
- Certification of the contractor or representative (name, title, signature and date).