Last Updated on September 18, In order to do so, the retailer will need to provide an Arizona Resale Certificate to the vendor. Instead of the retailer paying sales tax, the retailer charges sales tax to their customer on the final value of the merchandise. The collected sales tax is then sent by the retailer to the Department of Revenue. When a customer purchases the dog toy, the retailer will charge sales tax to the customer based on the full price of the toy. The retailer will collect the sales tax from all their transactions and periodically typically at the end of the month send the sales tax to the state.
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The application is supposed to be completely filled out and signed by a purchaser, and provided to a seller in order to document the purchase of a physical piece of personal property for resale. Sellers use Form A for single transactions or for periods of time as stated in the application itself. A vendor should take it from a buyer at the time of a sale. In other words, an Arizona Resale Certificate is used to claim TPT exemptions from a vendor when making purchases for resale so the document is applicable only for those vendors who have an Arizona TPT License or another state's sales tax License.
Arizona Form A was last published in January , and this version is still in use. A fillable version of the form is available for download below. Arizona Form A may be confused with Arizona Form , TPT Exemption Certificate , the purpose of which is to document and establish a base for state and city tax deductions or exemptions.
Two general features of the application are:. The Arizona Department of Revenue created certificate forms, including AZ A, which contains certain types of information. However, a purchaser may use an alternative or non-department certificate form of an Arizona Resale Certificate, but only if it was created in accordance with the Arizona Transaction Privilege Tax Procedure TPP an instruction that provides general guidance for taxpayers.
The certificate must contain the following information:. When a vendor gets an AZ A Form from a purchaser they may require any additional documents to verify that the information presented in the application is valid. A document must be accepted by a vendor in good faith, meaning with honesty and with no knowledge of any circumstances that should cause the seller to deny the exemption claimed on the certificate.
Download the document to your desktop, tablet or smartphone to be able to print it out in full. Table of Contents. What Is Form A? How to Get a Resale Certificate in Arizona? Rate 4. Show Pagination. Arizona Form. This Certificate is prescribed by the Department of Revenue pursuant to A.
It is to be filled out completely by the purchaser and furnished to the vendor. The vendor shall retain. Incomplete Certificates are not considered to be accepted in good faith. You must choose specific dates for which the certificate will be valid.
You are encouraged not to exceed a 12 month period. However, a. Description of Property Being Purchased:. The following sales of tangible personal property do not require the purchaser to provide a TPT or other Sales Tax License. Sales to the U. Sales to an unlicensed Arizona School District for resale purchased directly by the school district. Sales to a nonprofit charitable I. Attach I. A seller that has reason to believe that this Certificate is not accurate, complete, or applicable to the transaction.
A seller that accepts a Certificate in good faith will be relieved of the burden of proof. Subsequent use or consumption of the tangible personal property by the purchaser other.
Willful misuse. Further, if purchasing. How to Rent Your First Apartment? Featured Tags Bill of Sale U. Please read before printing. Url of this page:.
How to get a Resale Certificate in Arizona
Regular course of business. It is to be filled out completely by the purchaser and furnished to the vendor. The vendor shall retain from the purchaser at the time of the sale. Incomplete Certificates are not considered to be accepted in good faith. Business Name and Address Name B.
Arizona Form 5000A (ADOR10316) "Arizona Resale Certificate" - Arizona