DATE SIGNED FIELDS of the Signature section
From: Through: box or the Until revoked box
PROJECT DESCRIPTION must be supplied The
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* ADDRESS:
* NAME:
* TRANSACTION PRIVILEGE LICENSE #:
** (For example; Building Permit # Address
A Prime Contractor
ADOR 60 2015 (4/02)
ADOR 60 2015 (4/02) This Form Superseded All Other Form 5005 s
and allows the Prime Contractor to exclude Specifi c
and/or Legal Description)
Arizona Department of Revenue ARIZONA FORM
Arizona Department of Revenue disregarding the incomplete
Arizona Department of Revenue Prime Contractor s Certifi cate
Arizona statutes impose transaction privilege tax on entities
ASSUMPTION OF LIABILITY
AZ Contractor License #:
B Subcontractor
Blanket Certificate (check applicable box and fill in requested
C Type of Certificate (check one and provide requested information)
Certifi cate
Certificate box of the Type of Certificate section must be
checked
checked the From: Through: dates must be
completion of a contracting project intended to be within the
contractor for that contracting project Obtaining a completed
Contractor is assuming the prime contracting transaction privilege tax liability applicable to the above referenced project(s)
contractor or has the burden of proving that it is not the prime
date of the Blanket Certifi cate
DATE SIGNED
deemed incomplete by the Department of Revenue
describing the excluded project(s) or the excluded
Either the Single Project Certificate box or the Blanket
engaged in the business of prime contracting If an entity
Failure to complete these fields as specified may result in the
for such project(s) However in some instances such entity
GENERAL INSTRUCTIONS
give a Certificate retroactive effect the Prime Contractor
However the Certificate will only be given retroactive effect for
I hereby certify that I have authority to sign this Certificate on behalf of Prime Contractor I understand that by excuting this Certifi cate Prime
If a Certificate is signed subsequent to the commencement or
If an entity is NOT LEGALLY the prime contractor for such
If the Blanket Certificate box is checked either the
If the Single Project Certificate box is checked the
If the Specific Exceptions is checked details
In most instances the entity assuming the prime contracting
In order to ensure the effectiveness of the Certifi cate all
In the event that the Blanket Certificate box is checked and
incomplete or erroneous
information)
is not valid The Department may disregard this certificate pursuant to ARS 42 5075 E if the certificate is incomplete or erroneous If disregarded
is the entity responsible for the tax
location of the single project or the Certificate will be
may not legally be the prime contractor for such project(s)
meets the definition of the term contractor on a given project
must be checked If the From: Through: box is
must be completed
must indicate next to the Until revoked box the effective
of the entity shown as the Subcontractor on the Certifi cate if
Period From:
periods within 4 years of the execution date of the Certifi cate
Prime Contractor s Certifi cate 5005
Prime Contractor s Certifi cate Instructions
PRINT NAME
PRIVILEGE LICENSE # fields of the Prime Contractor
privilege tax as a taxable prime contractor
PROJECT DESCRIPTION
project description must be sufficient to identify the
project(s) the Certificate will nevertheless be effective and
projects or time periods from the Blanket Certifi cate
provided The Specifi c Exceptions box is optional
PURPOSE
referenced in the Certificate will legally be the prime contractor
required fields must be completed
RETROACTIVE EFFECT
retroactive effect to the Certificate for the intended project
Revenue has the discretion to disregard the Certificate if it is
revoked This certificate establishes responsibility for the transaction privilege tax; therefore it must be completed by the prime contractor assuming
satisfies that burden of proof However the Department of
scope of the Certificate the Department of Revenue will give
section must be completed The prime contractor
SIGNATURE
Single Project Certificate
Specifi c Exceptions:
Subcontractor section must be complete
Subdivision Book/Map/Parcel #s
such Subcontractor IS LEGALLY the prime contractor
Telephone #:
that entity is liable for transaction privilege tax as a prime
the contracting transaction privilege tax liability for the contracting project(s) The asterisked (*) items must be completed otherwise the certificate
the entity accepting the certificate (subcontractor) will have the burden of proving (pursuant to ARS 42 5075 D) that it is not subject to transaction
The NAME ADDRESS and TRANSACTION
The NAME and ADDRESS fields of the
The purpose of this form is to provide a subcontractor with the validation required for tax exemption of a particular project for a period of time or until
The SIGNATURE TITLE PRINT NAME and
the Until revoked option is selected thereunder in order to
Through:
time periods must be provided
TITLE
transaction privilege tax liability for the contracting project(s)
Until revoked
will subject such entity to the transaction privilege tax liability