Arizona Form 5006 - Transaction Privilege And Use Tax Overhead Exemption Certificate Page 2
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2General Information Regarding Use of Overhead Exemption Certification
Who May Claim Exemption
What are Overhead Materials
Overhead Materials include tangible personal property which is not
This certificate is for use by government contractors or direct
capital equipment or which does not become a component part of the
government subcontractors to establish exemption under the retail
product. Overhead is generally not identifiable to an exact contract.
classification or the use tax for sales or purchases of overhead
Tangible personal property purchased as overhead is usually charged
materials. The government contractor must be a manufacturer,
to an expense account which is then allocated to various locations, cost
modifier, assembler or repairer in order to qualify for the exemption.
centers or contracts.
The government subcontractor must be a direct subcontractor to a
government contractor. Purchases of overhead materials are exempt
from tax when purchased by these entities if there is a contract with the
United States government which contains appropriate title passing
For Information Call
clauses pursuant to Federal Acquisition Regulations. The title passing
(602) 255-2060 in Phoenix or outside Arizona
clauses must provide that title passes to the government on overhead
(520) 628-6421 in Tucson
purchases of tangible personal property. In order for purchases by a
1-800-843-7196 throughout Arizona
government subcontractor to be exempt the contract between the
(602) 542-4021 or 1-800-397-0256 for the hearing
government contractor and the subcontractor must incorporate the title
impaired TDD user
passing clauses included in the government contract.
Proration
A government contractor or government subcontractor may pro-rate the
exemption for overhead materials. The government contractor or
government subcontractor will be required to file an annual
reconciliation with the Department of Revenue comparing the
percentage claimed on this certificate and the percentage actually
allocated to government contracts. The government contractor or
government subcontractor will be responsible for an amount equal to
the liability for any additional tax, penalty or interest that would
otherwise have been the responsibility of the vendor if a certificate had
not been provided.
ADOR 60-2016 (9/99)
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