Arizona Form 5005 - Prime Contractor'S Certificate Page 2
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2Prime Contractor’s Certifi cate Instructions
RETROACTIVE EFFECT
PURPOSE
If a Certifi cate is signed subsequent to the commencement or
Arizona statutes impose transaction privilege tax on entities
completion of a contracting project intended to be within the
engaged in the business of prime contracting. If an entity
scope of the Certifi cate, the Department of Revenue will give
meets the defi nition of the term “contractor” on a given project,
retroactive effect to the Certifi cate for the intended project.
that entity is liable for transaction privilege tax as a prime
However, the Certifi cate will only be given retroactive effect for
contractor or has the burden of proving that it is not the prime
periods within 4 years of the execution date of the Certifi cate.
contractor for that contracting project. Obtaining a completed
In the event that the “Blanket Certifi cate” box is checked and
Arizona Department of Revenue Prime Contractor’s Certifi cate
the “Until revoked” option is selected thereunder, in order to
satisfi es that burden of proof. However, the Department of
give a Certifi cate retroactive effect, the “Prime Contractor”
Revenue has the discretion to disregard the Certifi cate if it is
must indicate, next to the “Until revoked” box, the effective
incomplete or erroneous.
date of the Blanket Certifi cate.
GENERAL INSTRUCTIONS
ASSUMPTION OF LIABILITY
In order to ensure the effectiveness of the Certifi cate, all
In most instances, the entity assuming the prime contracting
required fi elds must be completed.
transaction privilege tax liability for the contracting project(s)
A. The “NAME”, “ADDRESS”, and TRANSACTION
referenced in the Certifi cate will legally be the prime contractor
PRIVILEGE LICENSE #” fi elds of the Prime Contractor
for such project(s). However, in some instances such entity
section must be completed.
The prime contractor
may not legally be the prime contractor for such project(s).
is the entity responsible for the tax.
If an entity is NOT LEGALLY the prime contractor for such
project(s), the Certifi cate will nevertheless be effective and
B. The “NAME”, and “ADDRESS”, fi elds of the
will subject such entity to the transaction privilege tax liability
Subcontractor section must be complete.
of the entity shown as the “Subcontractor” on the Certifi cate if
such “Subcontractor” IS LEGALLY the prime contractor.
C. Either the “Single Project Certifi cate” box or the “Blanket
Certifi cate” box of the Type of Certifi cate section must be
checked.
If the Single Project Certifi cate box is checked, the
“PROJECT DESCRIPTION” must be supplied. The
project description must be suffi cient to identify the
location of the single project or the Certifi cate will be
deemed incomplete by the Department of Revenue.
If the Blanket Certifi cate box is checked, either the
“From: Through:” box or the “Until revoked” box
must be checked. If the “From: Through:” box is
checked, the “From: Through:” dates must be
provided. The “Specifi c Exceptions” box is optional
and allows the “Prime Contractor” to exclude Specifi c
projects or time periods from the Blanket Certifi cate.
If the “Specifi c Exceptions” is checked, details
describing the excluded project(s) or the excluded
time periods must be provided.
The “SIGNATURE” “TITLE”, “PRINT NAME” and
“DATE SIGNED” FIELDS of the Signature section
must be completed.
Failure to complete these fi elds as specifi ed may result in the
Arizona Department of Revenue disregarding the incomplete
Certifi cate.
ADOR 60-2015 (4/02)
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