Arizona Sales Tax Exemption Forms Arizona: Sales Tax Handbook


Arizona Sales Tax Exemption / Resale Forms 2 PDFs

If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the Arizona sales tax, you need the appropriate Arizona sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in Arizona, and lists two Arizona sales tax exemption forms available for download.

Printable Arizona Exemption Certificates

We have two Arizona sales tax exemption forms available for you to print or save as a PDF file. If any of these links are broken, or you can't find the form you need, please let us know. You can find resale certificates for other states here.

Transaction Privilege Tax Exemption Certificate Download Now
Resale Exemption Certificate Download Now

Arizona allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states. You can find more info about these uniform certificates at the bottom of this page.

How to use sales tax exemption certificates in Arizona

A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. You will need to present this certificate to the vendor from whom you are making the exempt purchase - it is up to the vendor to verify that you are indeed qualified to make a tax-exempt purchase.

The state of Arizona provides many forms to be used when you wish to purchase tax-exempt items such as prescription medicines and medical devices.

The "Arizona Department of Revenue Transaction Privilege and Use Tax Overhead" exemption certificate should be utilized by a government contractor who is a manufacturer, modifier, or who is a manufacturer, modifier, assembler or repairer, or a direct subcontractor of the government contractor. The purchaser must be buying overhead materials.

The "Arizona Department of Revenue Privilege Tax Exemption Certificate" can be considered a general use exemption certificate, as it can be used on everything from food to railroad rolling stock.

The "Exemption Certificate for Electricity and Natural Gas Primarily Used in Manufacturing and Smelting Operations" should be utilized when purchasing products pertaining to the continuing operation of manufacturing or smelting.

The "Contractor's Project Certificate" should be used when the purchased materials are intended for use by subcontractors who do not have a transaction privilege tax license.

The "Transaction Privilege Tax Exemption Certificate for Commercial Enhancement District Projects" should be used to purchase materials intended for use in any commercial enhancement district projects.

The "Border States Uniform Sale for Resale Certificate" is intended for use when the purchased merchandise is specifically intended for resale in the four Border States. Specifically, this refers to Arizona, California, New Mexico and Texas, in addition to the United Mexican States. As long as the item is intended for resale in these areas, this certificate should be used in lieu of the state "Resale Certificate".

The "Prime Contractor's Certificate" is provided for subcontractors who's projects are considered to be exempt.

The "Resale Certificate" should only be used to purchase items specifically intended for resale.

The "Transaction Privilege and Use Tax Used Oil Burner Exemption Certificate" should be used when purchasing used oil.

These forms may be downloaded on this page.

To apply the certificate, the buyer must first present the seller with their written certificate, which legally documents the exemption. The certificate should include the date it was created, the signature of the buyer or an employee or agent who signed on behalf of the buyer, both the seller's and buyer's addresses and names, the legal basis of the exemption being utilized, the buyer's tax registration or business license number, and a description of the merchandise that the buyer wishes to purchase.

How long is my Arizona sales tax exemption certificate good for?

The exemption certificate is valid for only the period of time indicated on the certificate, and may only be used for sales which are resales.

Can I use a blanket resale exemption certificate in Arizona?

Arizona does permit the use of a blanket resale certificate, which means a single certificate on file with the vendor can be re-used for all exempt purchases made from that vendor. A new certificate does not need to be made for each transaction.

Acceptance of uniform sales tax certificates in Arizona

Arizona is a member of the Streamlined Sales and Use Tax Agreement, an interstate consortium with the goal of making compliance with sales taxes as simple as possible in member states.

Because Arizona is a member of this agreement, buyers can use both the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate and the Border States Uniform Resale Certificate (BSC) when making qualifying sales-tax-exempt purchases from vendors in Arizona.

The following guidelines are provided for the use of the MTC Uniform Sales Tax Certificate in Arizona:

This certificate may be used only when making purchases of tangible personal property for resale in the ordinary course of business, and not for any other statutory deduction or exemption. It is valid as a resale certificate only if it contains the purchaser's name, address, signature, and Arizona transaction privilege tax (or other state sales tax) license number, as required by Arizona Revised Statutes § 42-5022, Burden of proving sales not at retail.

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