Resale certificates by state
Arizona resale certificate
The official form, whether Arizona takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- Arizona Resale Certificate (Form 5000A) · Get the form (opens in a new tab)
- Issued by the Arizona Department of Revenue.
- Expires?
- Yes
- The purchaser picks a single-transaction certificate or a specific date range. ADOR encourages periods of 12 months or less. A certificate is treated as accepted in good faith for up to 48 months only if the vendor has documentation that the TPT license was valid for each calendar year covered.
- Accepts the SST certificate?
- Unconfirmed
- Accepts the MTC certificate?
- Yes
- Out-of-state buyers can use it?
- Yes
- Form 5000A asks for a 'TPT/Sales Tax License No.' and states wholesalers must hold an Arizona TPT license or another state's sales tax license to buy for resale.
- Buyer must be registered in Arizona?
- No
- An Arizona TPT license is not required if the buyer holds another state's sales tax license. Section E lists certain buyers (e.g., U.S. government, unlicensed Arizona school districts, qualifying nonprofits) that need no license at all.
How to fill out and accept the certificate
- Section A: purchaser's business name, address, and TPT or other state's sales tax license number, plus the vendor's name.
- Section B: check Single Transaction Certificate or enter a specific From/Through period (ideally 12 months or less).
- Sections C and D: describe the precise nature of the purchaser's business and the property being bought for resale. If no license is required, check the applicable Section E box and attach the IRS determination letter where the form asks for it.
- Section F: purchaser prints their name, signs, and gives title and date. For blanket periods, the vendor should verify the 8-digit TPT license on AZTaxes and keep the printout.
When a seller is protected
Form 5000A must be completed in full and obtained from the purchaser at the time of sale; ADOR does not treat incomplete certificates as accepted in good faith. A seller who accepts a certificate in good faith is relieved of the burden of proof, and the purchaser may have to prove the exemption (A.R.S. 42-5009). A seller with reason to believe the certificate is inaccurate, incomplete, or inapplicable cannot rely on it.
Seller record-keeping
Keep TPT records for 4 years from the due date or the filing date of the return, whichever is later (ADOR Business Record Keeping). The vendor keeps the certificate for the single transaction or for the period it covers; it is not sent to ADOR.
The Arizona Department of Revenue lets sellers check a buyer's registration or certificate online: official lookup (opens in a new tab).
Common mistakes
- Accepting an incomplete Form 5000A or one collected after the sale; ADOR says the certificate must be obtained at the time of sale and complete to be accepted in good faith.
- Using Form 5000 (the general TPT exemption certificate) for resale purchases; ADOR directs resale claims to Form 5000A.
- Relying on a blanket certificate beyond 12 months without annual license-verification printouts, which caps good-faith reliance; also, a buyer who uses the goods instead of reselling them owes Arizona use tax.
Multistate certificates in Arizona
SST Certificate of Exemption
Unconfirmed
Arizona is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. ADOR procedure TPP 17-1 says other states' exemption certificates may be used if they meet A.R.S. 42-1328; Form 5000A is the Arizona resale certificate.
MTC Uniform Resale Certificate
Yes
MTC note: Only for tangible personal property bought for resale, not other deductions; the buyer must list its name, address, signature and an Arizona TPT (or other state sales tax) license number.
Arizona resale certificate FAQ
What form is used for a resale certificate in Arizona?
Arizona's resale certificate is the Arizona Resale Certificate (Form 5000A), published by the Arizona Department of Revenue. Download it from the Arizona Department of Revenue website; sellers keep the completed certificate rather than sending it to the state.
Does Arizona accept multistate resale certificates?
Arizona is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. ADOR procedure TPP 17-1 says other states' exemption certificates may be used if they meet A.R.S. 42-1328; Form 5000A is the Arizona resale certificate. Arizona is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate. MTC note: Only for tangible personal property bought for resale, not other deductions; the buyer must list its name, address, signature and an Arizona TPT (or other state sales tax) license number.
Do Arizona resale certificates expire?
The purchaser picks a single-transaction certificate or a specific date range. ADOR encourages periods of 12 months or less. A certificate is treated as accepted in good faith for up to 48 months only if the vendor has documentation that the TPT license was valid for each calendar year covered.
Can an out-of-state business use a resale certificate in Arizona?
Form 5000A asks for a 'TPT/Sales Tax License No.' and states wholesalers must hold an Arizona TPT license or another state's sales tax license to buy for resale.
Related reading
- Arizona sales tax guide: rates, nexus thresholds and filing rules
- What is exempt from sales tax in Arizona
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- ADOR: Arizona Resale Certificate (Form 5000A) page (opens in a new tab)
- Arizona Form 5000A PDF (opens in a new tab)
- A.R.S. 42-5009 (certificates establishing deductions; good faith) (opens in a new tab)
- A.R.S. 42-5022 (burden of proving sale not at retail) (opens in a new tab)
- ADOR Business Record Keeping (opens in a new tab)
- AZTaxes TPT License Verification (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (non-member) (opens in a new tab)
- ADOR TPP 17-1 (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Arizona Department of Revenue before you rely on a certificate.
Resale certificates in other states
Kintsugi collects, validates and tracks exemption and resale certificates for you
Store certificates next to the customers they cover and apply them to exempt sales automatically. Basic certificate management is included on the Starter plan; Premium adds bulk upload with automatic validation, secure certificate requests and expiration alerts.