Arizona Department of Revenue

                    Arizona Form                              Contractor’s Certificate 
                    5005                                      Prime Contracting and MRRA
The purpose of this Certificate is to provide a subcontractor with the validation required for prime contracting transaction privilege 
tax (TPT) exemption, and for exemption from liability for an amount equal to retail TPT on materials incorporated or fabricated into 
maintenance, repair, replacement or alteration (MRRA) projects. The Certificate can be provided for a particular project, for a period of 
time, or until revoked.  This Certificate establishes liability of the contractor issuing it for the prime contracting TPT and/or the amount 
equal to the retail TPT; therefore, it must be completed by the contractor assuming the liability.  The asterisked (*) items must be 
completed; otherwise, the Certificate is not valid.  The Department may disregard this Certificate pursuant to A.R.S. § 42-5008.01 or 
A.R.S. § 42-5075.E if the Certificate is incomplete or erroneous.  If disregarded, the subcontractor accepting the Certificate will have the 
burden of proving (pursuant to A.R.S. § 42-5008.01 or A.R.S. § 42-5075.D), that it is not liable for the prime contracting TPT and/or the 
amount equal to the retail TPT.
  Prime contractor should provide this Certificate to the subcontractor(s) and retain a copy for their records.
A. Contractor
* Name                                                           * TPT License #

* Address                                                     City, Town or Post Office           State ZIP Code

AZ Contractor License Number                                  Phone Number

B. Subcontractor
* Name                                                           * TPT License # (if none, write “N/A - MRRA only”)

* Address                                                     City, Town or Post Office           State ZIP Code

AZ Contractor License Number                                  Phone Number

C*. Type of Certificate (check one and provide requested information)
 Single Project Certificate                                     Blanket Certificate (check applicable box and fill in requested 
                                                              OR
 *PROJECT DESCRIPTION                                               information).*
  * (For example; Building Permit #, Address, Subdivision, 
      Book/Map/Parcel #s, and/or Legal Description)                  Period From: 

                                                                     Through: 
                                                                     Until revoked 
                                                                    * NOTE:  Blanket Certificate indicates the prime contractor is  
                                                                    responsible for every contract during the period regardless of  
                                                                    contract designation.
 Project Designation (see instructions for definitions)              Specific Project Exclusion: 
  MRRA 
  Modification
                                                                      Description:  
                                                                     Designation:    MRRA
                                                                                         Modification

I hereby certify that I am the contractor issuing this form or I have authority to sign this Certificate on behalf of Contractor.  I understand 
that by executing this Certificate, Contractor is licensed for TPT purposes and is assuming the prime contracting TPT liability 
and/or the amount equal to retail TPT liability applicable to the above referenced project(s).

SIGNATURE                                                       PRINT NAME

TITLE  DATE SIGNED
ADOR 10313  (4/20)  This Form Superseded All Other Form 5005’s
                                                              Print              Reset

                                Contractor’s Certificate Instructions

  GENERAL INSTRUCTIONS
In order to ensure the effectiveness of the Certificate, all required   Tangible personal property installed in existing  
fields must be completed.                                               property:   Property installed into existing real property  
                                                                         that can still be identified after installation, that does not   
A.  The “NAME”, “ADDRESS”, and “TPT LICENSE NUMBER”                      lose its character and can be removed in essentially the   
  fields of the Contractor section must be completed.                    same form.
   The contractor is the entity responsible for the tax.
                                                                       Alteration:  An activity or action that causes a direct  
B.  The “NAME”, “ADDRESS”, and “TPT LICENSE” fields of the             physical change (e.g., adding or expanding square footage)    
   Subcontractor section must be complete.                              to existing property that cannot be classified as 
                                                                       maintenance, repair or replacement and that is under the 
C. Either the “Single Project Certificate” box or the “Blanket          following thresholds. For residential property (see  
   Certificate” box of the Type of Certificate section must be         explanation below) the alteration amount is less than 25%  
 checked.                                                              of the property’s value as determined by the county  
                                                                        assessor. For commercial property (see explanation  
    If the “Single Project Certificate” box is checked, the 
                                                                       below), the alteration amount is for less than $750,000.  
    “PROJECT DESCRIPTION” must be supplied.  The 
                                                                       If the above thresholds are exceeded, then the project is a  
    project description must be sufficient to identify the 
                                                                       modification project (see below).
     location of the single project or the Certificate will be 
     deemed incomplete by the Department.                              Modification:  Activities encompassing “ground up”  
                                                                       construction, grading and leveling ground, and wreckage   
    Additionally, if the “Single Project Certificate” box is  
                                                                       or demolition, or other new contracting activity where none  
    checked, a project designation description must be 
                                                                        previously existed to the extent such activity cannot  
     provided.  See below for definitions.
                                                                        otherwise be characterized as maintenance, repair,  
    If the “Blanket Certificate” box is checked, either the           replacement or alteration (“MRRA”).
   “From: Through:” box or the “Until revoked” box 
                                                                       Residential:  Existing property classified as class 
    must be checked.  If the “From: Through:” box is 
                                                                       two property and that is used for residential purposes 
   checked, the “From: Through:” dates must be 
                                                                        (see A.R.S. § 42-12002(1)(c)); class three property 
     provided.  The “Specific Project Exclusion” box is optional 
                                                                       (see  A.R.S.  § 42-12003), or class four property  
     and allows the “Prime Contractor” to exclude specific 
                                                                       (see A.R.S. § 42-12004).
    projects or time periods from the Blanket Certificate. 
     If the “Specific Project Exclusion” box is checked, details       Commercial:  All other existing property not classified as 
     including the project’s description and designation or the         residential (classes one, five, six, seven, eight, and 
     excluded time periods must be provided.                           nine).  See  A.R.S.  §§ 42-12001, 42-12005, 42-12006, 
                                                                       42-12007, 42-12008, and 42-12009.
    The “SIGNATURE”, “TITLE”, “PRINT NAME” and 
   “DATE SIGNED” FIELDS of the Signature section 
     must be completed.                                                 RETROACTIVE EFFECT
                                                                      If a Certificate is not signed contemporaneously with the 
Failure to complete these fields as specified may result in 
                                                                      commencement of a contracting project intended to be within the 
the Department disregarding the incomplete Certificate.
                                                                      scope of the Certificate, the Department will accept the Certificate 
                                                                      as evidence of the alleged facts.  However, the person receiving 
  MRRA AND MODIFICATION DEFINITIONS                                   the Certificate may not receive the benefit of the Certificate if 
   Maintenance:  The upkeep of property or equipment.                 the Department determines that any of the facts set forth in the 
                                                                      Certificate are inaccurate.
   Repair:  Returning existing property to a usable state from 
   a partial or total state of inoperability or non-functionality.     ASSUMPTION OF PRIME CONTRACTING TPT 
   Replacement:  Removal from service of existing property            LIABILITY
   of a: (i) component; or (ii) system; or (iii) type of tangible     In most instances, the entity assuming the prime contracting 
   personal property, and replacement with another one that           transaction privilege tax liability for the prime contracting  
   provides the: (i) same; or (ii) similar; or (iii) upgraded design  project(s) referenced in the Certificate will legally be the prime 
  or functionality; regardless of whether the existing                contractor for such project(s).  However, in some instances 
  component or system or existing tangible personal                   such entity may not legally be the prime contractor for such  
   property is physically removed from the existing property.         project(s).  If an entity is not the prime contractor for such 
                                                                      project(s), the Certificate will nevertheless be effective and will 
  Component:  One of the parts of a compound or                       subject such entity to the transaction privilege tax liability of the 
   complex whole; helping to make up the whole of                     entity receiving the Certificate.
     something.  A component may be part of a system.
  System:  A regularly interacting or interdependent   
     group of items (or components) forming a unified whole.

ADOR 10313  (4/20)  This Form Superseded All Other Form 5005’s