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Short answer: the Arizona resale certificate is Arizona Department of Revenue Form 5000A, a document a purchaser completes and gives to a vendor to show that tangible personal property is being bought for resale in the ordinary course of business. The vendor keeps it to document why transaction privilege tax (TPT) was not charged, and a certificate that is incomplete is not accepted in good faith (Form 5000A, ADOR 10316, 11/20).
General business-document information, not tax or legal advice. This guide covers the certificate itself. For the licence a buyer must hold, see Arizona transaction privilege tax licence rules. For the same document idea in medical supply trade, see resale certificates for medical supply distributors, tax-exempt certificates for medical supplies and the uniform sales and use tax certificate. The difference between a resale certificate and a seller’s permit is covered in resale certificate vs seller’s permit.
What the Arizona resale certificate is (Form 5000A)
The form states it is used “to purchase tangible personal property for resale in the ordinary course of business.” It is prescribed by the Department of Revenue under A.R.S. 42-5022 and exists to document the purchase of property for resale in the purchaser’s regular course of business. The purchaser fills it out completely and furnishes it to the vendor, and the vendor must obtain it from the purchaser at the time of the sale.
For a laboratory or clinic supply business, this means a buyer purchasing goods that it will itself resell, for example stock for a supply catalogue, supports that purchase with this certificate. Goods the buyer consumes or uses itself are a different situation: the form warns that later use or consumption other than a sale in the ordinary course of business subjects the purchaser to Arizona use tax.
Section-by-section checklist (A to F)
Every row below comes from the printed form. Because the form treats an incomplete certificate as not accepted in good faith, this is the list to check before a purchase order is released and again when the vendor files the document.
| Section | What it asks for | Who supplies it |
|---|---|---|
| A | Business name and address, the TPT or other state’s sales tax licence number, optional email and phone, and the vendor’s name | Purchaser |
| B | One box: a single transaction certificate, or a “Period From / Through” date range | Purchaser |
| C | The precise nature of the purchaser’s business | Purchaser |
| D | A description of the property being purchased | Purchaser |
| E | The listed sales that do not require the purchaser to give a TPT or other state’s licence number | Purchaser, only if one applies |
| F | Certification and signature | Purchaser’s signer |
In Section F the signer certifies that the purchases are for resale in the ordinary course of business, that the information is true, accurate and complete, and, if signing as an agent or officer, that they are authorised to sign.
Single transaction or a date range
Section B forces a choice. A single transaction certificate covers one purchase. A period certificate requires specific dates; the form says purchasers are “encouraged not to exceed a 12 month period.” A certificate is nevertheless considered accepted in good faith for a period not exceeding 48 months if the vendor has documentation that the TPT licence is valid for each calendar year covered.
The University of Arizona’s finance office, describing its own use as a buyer, says it generally uses the certificate for a single transaction and advises departments to contact Tax Compliance before using a “Period From” certificate for frequent purchases (checked 3 November 2026). That is one institution’s practice, not a state rule.
What suppliers must keep, and when they can refuse the certificate
| Point | What the sources say |
|---|---|
| Obtain it | The vendor obtains the certificate at the time of the sale (Form 5000A) |
| Retain it | The vendor retains it for single transactions or for specified periods (Form 5000A) |
| Support the deduction | A.R.S. 42-5009 lets a seller support a deduction by marking the invoice and obtaining a purchaser-signed certificate that includes the purchaser’s tax licence number where the deduction depends on the purchaser being licensed |
| Refuse it | A seller with reason to believe the certificate is not accurate, complete or applicable may not accept it in good faith and is not relieved of the burden of proving entitlement to the deduction (Form 5000A; A.R.S. 42-5009) |
| No certificate | A seller can still claim by presenting facts, but bears the burden of proof (A.R.S. 42-5009(B)) |
| Purchaser challenged | If the Department requires it and the purchaser cannot prove the claim, the purchaser owes tax, penalty and interest (A.R.S. 42-5009(D)) |
A good-faith seller is relieved of the burden of proof, and the purchaser may then be required to establish the accuracy of the claimed exemption.
Buyers who need no TPT licence (Section E)
Most buyers must give a TPT or other state’s sales tax licence number, and the form says wholesalers must hold one to purchase property for resale. Section E lists the exceptions printed on the form:
- direct purchases by the United States government;
- an unlicensed Arizona school district;
- a 501(c)(3) nonprofit buying for resale, with its IRS determination letter attached;
- certain 501(c) sports, rodeo and festival organisations.
A department of the University of Arizona leaves Section E blank, according to the University’s own guidance, which is a reminder that the section is for the listed cases only.
Common misunderstandings
“The certificate makes the purchase tax-free whatever happens afterwards.”
It does not. Later use or consumption other than a sale in the ordinary course of business subjects the purchaser to Arizona use tax, and the form states that willful misuse carries felony criminal penalties under A.R.S. 42-1127(B).
“A signed form is always enough.”
Only a complete one, accepted in good faith. A vendor with reason to doubt it can decline it.
FAQ
What form is the Arizona resale certificate?
Arizona Department of Revenue Form 5000A, “Arizona Resale Certificate.”
Who completes it, and who keeps it?
The purchaser completes it and the vendor keeps it.
How long can one certificate cover?
One transaction, or a stated date range. The form encourages ranges of no more than 12 months and treats up to 48 months as good faith if the vendor documents that the TPT licence is valid in each calendar year covered.
Sources
- Arizona Department of Revenue, Form 5000A “Arizona Resale Certificate” (ADOR 10316, 11/20), checked 3 November 2026 in the copy hosted at finance.arizona.edu.
- Arizona Revised Statutes, A.R.S. 42-5009, checked 3 November 2026.
- University of Arizona Finance, Sales and exempt certificates, checked 3 November 2026.
