Form Dor 82620 - Government Property Lease Excise Tax (Gplet) Return Form Page 2

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Exempt GPLET Improvements
A.R.S. § 42-6208
The GPLET does not apply to:
1.
Property used for a governmental activity.
2.
Property used for public housing.
3.
Easements and rights-of-way of railroads, gas, electric, water, pipeline and telephone utilities.
4.
Interests in all or any part of a facility that is owned of record by a government lessor and used primarily for athletic, recreational,
entertainment, artistic, cultural or convention activities if the interest is used for those activities or activities directly related and incidental
to these uses including concession stands.
5.
Property that is used for or in connection with aviation, including hangars, tie-downs, aircraft maintenance, sale of aviation related
items, charter and rental activities, commercial aircraft terminal franchises, rental car operations, parking facilities and restaurants, stores
and other services that are located in a terminal.
6.
The use by a commercial airline of the runways and terminal facilities of state, city, town or county airports and public airports
operating pursuant to A.R.S. §§ 28-8423, 28-8424 and 28-8425.
7.
Leases of property or interests in a transportation facility that is constructed or operated pursuant to A.R.S. Title 28, Chapter 22.
8.
Interests in lands held in trust by this state pursuant to A.R.S. Title 37, Chapter 2, Article 1.
9.
Interests in property held in trust for an Indian or an Indian tribe by the U. S. government.
10.
Interests in property that is defined as “contractor-acquired property” or “government furnished property” in federal acquisition
regulations, 48 Code of Federal Regulations section 45.101, and that is owned by the government and used to perform a government
contract.
11.
Property of a corporation that is organized by or at the direction of a county, city or town to develop, construct, improve, repair,
replace or own any property, improvement, building or other facility to be used for public purposes that the county, city, or town pledges
to lease or lease-purchase with county or municipal special or general revenues.
12.
Interests in property used by a chamber of commerce recognized under section 501(c)(6) of the United States Internal Revenue
Code if the property is used predominately for those federal tax exempt purposes.
13.
Interests in property used by organizations that are exempt from taxation under section 501(c)(3) of the United States Internal
Revenue Code.
14.
Interests in parking garages or decks if they are owned and operated by a Government Lessor, or are operated on behalf of a
Government Lessor or by an entity other than the Prime Lessee, pursuant to a management agreement with the Government Lessor.
15
. Residential-rentals if the Prime Lessee is the occupant.
DOR 82620 (09/2017)
2

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