Resale certificate · Arizona

How to Use the Arizona Resale Certificate

The short answer. The Arizona Resale Certificate (Form 5000A) is given to a supplier for goods bought for resale. The buyer fills in and signs the Arizona Resale Certificate and gives it to the seller. Arizona publishes a form, but any document that carries the information the state requires is accepted.

Arizona's transaction privilege tax is levied on the seller, so the certificate relieves your supplier of the burden of proving the sale was not a retail sale rather than exempting you from a tax you owe.

Resale Certificates in Arizona at a Glance

What Arizona calls it	Arizona Resale Certificate (Form 5000A)
How you get it	The buyer fills it in
Documents accepted	The state's form, or any document with the required information
Blank form	Download it from the state
Who may give one	Another state's registration accepted (any buyer not registered in Arizona)
MTC uniform certificate	Accepted, with conditions
Streamlined Sales Tax certificate	Not confirmed
How long it lasts	Depends on the circumstances
Blanket certificate	Allowed
What protects the seller	Relief from the burden of proof only, see below
Seller keeps it for	Not confirmed
Law	Arizona law, cited in the sources

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who May Give a Resale Certificate in Arizona

A buyer that is not registered in Arizona may give the Arizona Resale Certificate with a registration number issued by another state.

The buyer fills in and signs the Arizona Resale Certificate and gives it to the seller.

Which Documents Are Accepted

Arizona publishes a form, but any document that carries the information the state requires is accepted.

Arizona accepts the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate, with conditions. Arizona accepts it only for buying tangible personal property for resale, not for any other exemption, and it must show your name, address, signature and your Arizona TPT license number or another state's sales tax license number.

We have not confirmed whether Arizona accepts the Streamlined Sales Tax Certificate of Exemption; check with the Arizona Department of Revenue.

What the certificate must contain is set by Arizona law, cited in the sources.

How Long It Lasts

How long the Arizona Resale Certificate stays valid depends on the circumstances. The certificate covers one purchase or the dates written on it. Arizona encourages a period of 12 months or less, and treats a certificate as accepted in good faith for up to 48 months only if the seller has verified your TPT license for each calendar year covered.

One blanket certificate may cover repeat purchases from the same seller.

For Sellers Who Accept One

Under Arizona's law, a seller that takes a resale certificate in good faith is relieved of the burden of proving the sale was for resale.

We have not confirmed how long a seller should keep a resale certificate; check with the Arizona Department of Revenue.

Worth Knowing in Arizona

Incomplete certificates are not considered accepted in good faith, according to Form 5000A.

More for Arizona Businesses

Arizona's transaction privilege tax registration page
Sales tax nexus checker, to see where your sales may require you to register.
Arizona LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Arizona, for selling through a marketplace.

Frequently Asked Questions

: Arizona calls it the Arizona Resale Certificate (Form 5000A). Arizona's transaction privilege tax is levied on the seller, so the certificate relieves your supplier of the burden of proving the sale was not a retail sale rather than exempting you from a tax you owe. The buyer fills in and signs the Arizona Resale Certificate and gives it to the seller.
: A buyer that is not registered in Arizona may give the Arizona Resale Certificate with a registration number issued by another state.
: Arizona accepts the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate, with conditions. Arizona accepts it only for buying tangible personal property for resale, not for any other exemption, and it must show your name, address, signature and your Arizona TPT license number or another state's sales tax license number. We have not confirmed whether Arizona accepts the Streamlined Sales Tax Certificate of Exemption; check with the Arizona Department of Revenue.
: How long the Arizona Resale Certificate stays valid depends on the circumstances. The certificate covers one purchase or the dates written on it. Arizona encourages a period of 12 months or less, and treats a certificate as accepted in good faith for up to 48 months only if the seller has verified your TPT license for each calendar year covered. One blanket certificate may cover repeat purchases from the same seller.
: Under Arizona's law, a seller that takes a resale certificate in good faith is relieved of the burden of proving the sale was for resale. We have not confirmed how long a seller should keep a resale certificate; check with the Arizona Department of Revenue.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page before you give or accept one.

Sources

Each entry below is a document recorded in our verified Arizona sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

azdor.gov/sites/default/files/2023-03/FORMS_TPT_5000A_10316_0.pdfArizona Form 5000A, Arizona Resale Certificate (ADOR 10316, 8/25)
azdor.gov/sites/default/files/2023-03/PROCEDURES_TPT_2017_TPP17-1.pdfADOR Transaction Privilege Tax Procedure TPP 17-1, Procedure for Use of Exemption Certificates
azleg.gov/ars/42/05022.htmA.R.S. 42-5022, Burden of proving sale not at retail
azleg.gov/ars/42/05009.htmA.R.S. 42-5009, Certificates establishing deductions
mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdfMTC Uniform Sales & Use Tax Resale Certificate, Multijurisdiction (rev. 10/14/2022)
streamlinedsalestax.org/Shared-Pages/State-DetailStreamlined Sales Tax Governing Board, State Detail (member state list)
Law on resale certificates in Arizona: A.R.S. 42-5022
What the certificate must contain: A.R.S. 42-5022(1)

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.