Sales Tax Exemption Certificates

These instructions are intended for internal University of Arizona use and purchases only. For purchases not related to the University of Arizona, please seek guidance from the Arizona Department of Revenue (ADOR). 

Arizona Forms 5000 are used to claim Arizona TPT (sales tax) exemptions from vendors. Arizona Forms 5000A are used to claim Arizona TPT (sales tax) exemptions from vendors when making purchases for resale where tax will be collected on the retail sale to the end user. These certificates are provided to vendors so they can document why sales tax was not charged to the University in these cases, or why they refunded sales tax already collected. 

If the University determines that a purchase is exempt from Arizona sales tax, an exemption certificate should be provided to the vendor. For taxable purchases where the University has not provided a tax exemption certificate, the vendor should charge appropriate sales tax. 

Partially pre-filled exemption certificates for the most common exemptions claimed by the University can be found below. A portion of sections A, B, and C have been pre-filled for the convenience of campus users. The Vendor’s Name will need to be completed by the applicable party as outlined below. As tax exemptions are determined on a purchase-on-purchase basis, the certificate is generally used for a single transaction. If a department makes tax-exempt purchases from the same vendor frequently, please contact Tax Compliance for assistance before using the Period From option. Using this option can unintentionally communicate to a vendor that all purchases from the University are exempt, which in turn can lead to erroneous billing and multifaceted payment issues for other campus users of the same vendor. 

Responsibility for form completion and provision to the vendor is based on purchase method as follows: 

  • Financial Services Purchasing will complete and provide Arizona Form 5000s for tax exempt purchases made via Requisition/Purchase Order when the department appropriately indicates the tax exemption claimed in the document notes. 
  • Financial Services Purchasing provides certificates to Arizona BuyWays vendors for those orders which are submitted as tax exempt.  
  • The department making the purchase must complete and provide the form prior to or with the purchase when paying with a PCard. 

Arizona Form 5000 Instructions for Departments  

The department making the purchase must complete the Reason for Exemption section on the certificate by checking a box and providing additional information as required. Items 1-15 are exemptions provided by ADOR. Item 16 is an Other Deduction box. Individual certificates for the below list of tax exemptions with Item 16 completed have been created for: 

  • Machinery and equipment used for research and development, 
  • Chemicals used for research and development, 
  • Breeding or production animals, 
  • Breeding or production feed,   
  • Items for the physically or developmentally disabled, and 
  • Software purchased by the University and accessed online that is used to test or assess enrolled student learning, or to promote curriculum design and enhancement.

An additional individual certificate with Item 16 not completed for Other Deduction is also provided if the exemption the department is claiming is not listed or covered by one of the above exemptions. Please contact Tax Compliance to verify that the exemption exists, that the exemption applies, and to provide the statutory citation for the exemption so that the Reason for Exemption portion of the form can be completed.   

The department making the purchase must complete the Describe the tangible personal property or service purchased or leased and its use below section.  

Lastly, the department that makes the purchase must complete the Certification section of the certificate. The individual whose signature is on the Certification portion should be the one who is authorizing the purchase as tax exempt. In the case of items used for research and development, this is most often the principal investigator. 

Arizona Form 5000A Instructions for Departments 

The department that makes the purchase must complete the Description of Property Being Purchased section on the certificate. Section E does not apply and none of the boxes should be marked.   

Lastly, the department that makes the purchase must complete the Certification section of the certificate. The individual whose signature is on the Certification portion should be the one who is authorizing the purchase as tax exempt. 

Apply for Sales Tax Exemption with Vendors