Arizona Sales Tax for Construction Contractors

Soon to come: 30min Video explaining Arizona sales tax (including current developments) for construction contractors.

Sales Tax forms

• Sales Tax Renewal Form
• Sales Tax Report (TPT-1)
• Deduction Codes for Prime Contracting Classification
• Form 5000 Tax Exemption Certificate
• Form 5005 Prime Contractor's Certificate
• Form 5009L Exemption for Subs without licenses

Legislative Activity

• TPN 15-1 Issued on June 22, 2015 This tax payer notice (TPN) is one of the departments most recent efforts to address various questions and provide examples involving the changes made to the Prime Contracting classification that took effect as of January 1st, 2015.
• SB 1446 Signed into law on February 24, 2015
• SB 1446 Bill Summary
• TPN 14-1 Issued on November 18, 2014 (Superseded) This document has been superseded by TPN 15-1 (above). This was the departments first attempt to explain the changes made to the Prime Contracting classification that took effect as of January 1st, 2015. It is provided here for historical documentation; if you are trying to understand the current state of the Prime Contracting classification you would want to look at TPN 15-1 (above).
• HB 2389 Signed into law on April 30, 2014
• HB 2389 Bill Summary
• HB 2111 Signed into law on June 25, 2013
• HB 2111 Bill Summary
• Dec 2012 Simplification Task Force Report

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