Enlarge image | Arizona Department of Revenue Application for Direct Payment Permit for Use Tax on Tangible Personal Property 1) Federal Employer ID No. : - - - - 2) Arizona TPT License No. : - - - - 3) Legal Business Name: 4) Trade Name (DBA Name): 5) Business Location in AZ: Street (Not PO Box Number) City Zip 6) Mailing Address: City, State, ZIP Code: 7) Type of Business: 8) Dollar amount of annual purchases in the preceding calendar year: 9) Principal reason for requesting a direct payment permit: A) The place of business where the property will be used is not known at the time of purchase. Provide an example: B) The manner in which the property will be used is not known at the time of purchase. Provide an example: This application must be signed by one of the following: an owner, partner, corporate offi cer or association member. Signature: Date: Name (Print): Title: Phone: Mail to: Arizona Department of Revenue License & Registration Section 1600 W Monroe Phoenix AZ 85007-2650 ADOR 60-5405 (11/02) 60-5405.indd 1 5/12/2006 11:34:12 AM |
Enlarge image | General Information Under the provisions of ARS § 42-5167, a use tax direct payment permit may be issued to a taxpayer that has annual out-of-state purchases of tangible personal property that exceeds $500,000 during the immediately preceding calendar year. A valid use tax permit will allow the holder to self-assess and pay directly to the Department the use tax due for all tangible personal property subject to use tax. The permit will be effective upon the date it is issued by the Department. A vendor subject to Transaction Privilege Tax shall not accept a Direct Payment Permit to relieve the vendor of its liability for Transaction Privilege Tax. Upon approval, the Department will issue a numbered direct payment permit. The permit holder should issue a copy of the permit to an out of state vendor of tangible personal property with a completed Arizona Form 5000 identifying the reason on line 19, as “Direct Payment Permit” and including the permit number issued. An out-of-state vendor that accepts a completed Arizona Form 5000 and a copy of the Department’s issued Direct Payment Permit is relieved of the responsibility to collect and remit Arizona use tax due on sales of tangible personal property to the permit holder. (See TPP 00-3, for the proper use of exemption certifi cates). The permit holder is liable for accruing and remitting the applicable Arizona use tax to the Department. The Department will publish a list of Use Tax Direct Payment Permit holders and their TPT license number on its Internet website. The Department may revoke a direct payment permit if the permit holder does not fi le a TPT-1 on time, does not pay the use tax on time, or otherwise fails to comply with the Transaction Privilege and Use Tax Laws. If you have questions, you may contact the Arizona Department of Revenue, License & Registration Section, 1600 W Monroe, Phoenix AZ 85007-2650. Phone number is (602) 542-4576. Information can also be obtained from the Internet at www.revenue.state.az.us. Line by Line Instructions 1) Enter your business’s Federal Employer Identifi cation Number (FEIN). 2) Enter your business’s Arizona Transaction Privilege Tax License number. A separate application must be completed for each TPT license number. 3) Enter the Legal Business Name for which a Direct Payment Permit is requested. 4) Enter the Trade Name (DBA Name) for which a Direct Payment Permit is requested. 5) Enter the physical address for your business in Arizona. For multiple locations that use the same TPT license number, attach a sheet and list the trade names and business locations in Arizona. 6) Enter the mailing address to which all correspondence regarding the Direct Payment Permit should be mailed. 7) Describe the type of business you operate. 8) Enter the amount of the preceding calendar year purchases of tangible personal property made by your business. 9) Select the principal reason for requesting a Direct Payment Permit and give a specifi c example that supports your reason. Sign and date the application. This application must be signed by one of the following: an owner, partner, corporate offi cer, or association member. Print your name, title and phone number where you can be contacted if we have questions regarding your application. Mail your completed application to the Arizona Department of Revenue, License & Registration Section, 1600 W Monroe, Phoenix AZ 85007-2650. ADOR 60-5405 (11/02) 60-5405.indd 2 5/12/2006 11:34:40 AM |