Form Ador 10313 - Contractor'S Certificate Instructions - State Of Arizona printable pdf download

Contractor’s Certificate Instructions

GENERAL INSTRUCTIONS

RETROACTIVE EFFECT

In order to ensure the effectiveness of the Certificate, all required

If a Certificate is not signed contemporaneously to the

fields must be completed.

commencement of a contracting project intended to be within the

scope of the Certificate, the Department of Revenue will accept

A. The “NAME”, “ADDRESS”, and “TPT LICENSE NUMBER”

the certificate as evidence of the alleged facts. However, the

fields of the Contractor section must be completed.

person receiving the certificate may not receive the benefit of the

The contractor is the entity responsible for the tax.

certificate if the Department determines that any of the facts set

forth in the certificate are inaccurate.

B. The “NAME”, “ADDRESS”, and “TPT LICENSE” fields of the

ASSUMPTION

PRIME

CONTRACTING

TPT

Subcontractor section must be complete.

LIABILITY

C. Either the “Single Project Certificate” box or the “Blanket

In most instances, the entity assuming the prime contracting

Certificate” box of the Type of Certificate section must be

transaction privilege tax liability for the prime contracting

checked.

project(s) referenced in the Certificate will legally be the prime

 If the Single Project Certificate box is checked, the

contractor for such project(s). However, in some instances such

“PROJECT DESCRIPTION” must be supplied.

The

entity may not legally be the prime contractor for such project(s).

project description must be sufficient to identify the

If an entity is not the prime contractor for such project(s), the

location of the single project or the Certificate will be

Certificate will nevertheless be effective and will subject such

deemed incomplete by the Department of Revenue.

entity to the transaction privilege tax liability of the entity receiving

the certificate.

 If the Blanket Certificate 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

provided.

The “Specific Exceptions” box is optional

and allows the “Prime Contractor” to exclude Specific

projects or time periods from the Blanket Certificate

the

“Specific

Exceptions”

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 fields as specified may result in the

Arizona Department of Revenue disregarding the incomplete

Certificate.

This Form Superseded All Other Form 5005’s

ADOR 10313 (6/15)

Form Ador 10313 - Contractor'S Certificate Instructions - State Of Arizona

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