Statutes (Title 42)
Letter Rulings
Arizona - Sales and Use Tax Exemptions and Exemption Certificates

Arizona transaction privilege tax (sales tax) is a tax on the privilege of doing business in Arizona. Transaction Privilege Tax is imposed upon seventeen separate business classifications like retail sales, restaurants/bars, hotel/motel (transient lodging), commercial leasing, amusements, personal property rentals, contracting, owner/builders, severance (metal mining), transportation, nonmetal mining, printing,publishing, utilities, communications, air/railroad, and private cars/pipelines. (A.R.S §§ 42-5061 through 42-5076)

ARIZONA EXEMPTIONS: Each business classification has its own deductions and exemptions. Refer Arizona statutes for more information on exemptions. (A.R.S §§ 42-5009, 42-5061 through 42-5076)

CAUTION: Sales tax exemptions mentioned above are very briefly described. Please see the exemption statute and the applicable regulations for details. Transactions that do not meet the requirements of the exemption statute and its applicable regulations do not qualify for the sales tax exemptions.

ARIZONA EXEMPTION CERTIFICATES: In order to establish entitlement to any of the transaction privilege tax exemptions under the separate classifications, a purchaser may provide a exemption certificate to the vendor, citing the basis for the deduction or exemption. The department has issued a general exemption certificate and various specialized certificates to be used in documenting that a transaction is exempt from transaction privilege tax. (A.R.S § 42-5009)

ARIZONA EXEMPTION CERTIFICATE VERIFICATION: Transaction Privilege Tax License verification.

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