Arizona Resale Certificate
Rules, Form & Expiration

Accepted form: Form 5000A (Arizona Resale Certificate). Agency: Arizona Department of Revenue.

What an Arizona resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

Generate an Arizona certificate How the generator works

Arizona resale certificate rules

Certificate form: Form 5000A; Form 5000A, the Arizona Resale Certificate, is published by the Arizona Department of Revenue. Our generator fills in the Arizona form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: TPT license number; Format: 8 digits. It appears on the buyer's Arizona Transaction Privilege Tax (TPT) License.
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Not accepted; Sellers in Arizona should not take the Streamlined Sales Tax exemption certificate as a resale certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: Period set on the form; Form 5000A is either a single-transaction certificate or covers a specific period the purchaser enters. Open-ended periods may not be accepted in good faith. ADOR encourages a period of no more than 12 months (a calendar year), because TPT licenses are renewed every year by January 1. A blanket certificate is treated as accepted in good faith for up to 48 months if the vendor keeps printouts from ADOR's license verification showing the TPT license was valid for each calendar year covered.

Arizona rules in plain English

In Arizona, use Form 5000A, the Arizona Resale Certificate, from the Arizona Department of Revenue (ADOR). You fill it out and give it to your supplier. Do not send it to ADOR. Enter your business name and address and your Arizona transaction privilege tax (TPT) license number. ADOR also accepts a valid sales tax license number from another state for resale purchases. Describe the precise nature of your business and the property you are buying. Then sign, print your name, and add your title and the date. The certificate can cover one purchase or a period with set start and end dates. ADOR encourages a period of 12 months or less, because TPT licenses are renewed every January 1. A supplier can rely on a certificate for up to 48 months if it checks that your license was valid each year. Your supplier must get a complete certificate at the time of the sale. If you later use the items yourself instead of reselling them, you owe Arizona use tax. If you cannot support the certificate, you owe the tax plus penalty and interest. The form warns that willful misuse can be a felony under Arizona law.

Sources: Arizona resale certificate guidance · Form 5000A · Verify a buyer's number

More Arizona facts

Arizona's transaction privilege tax is a tax on the vendor for the privilege of doing business, not a sales tax on the buyer. The vendor may pass it on but remains liable to the state, which is why the vendor must document resale sales with Form 5000A. Source
Form 5000A was revised in August 2025 (ADOR 10316 (8/25), published 08/20/2025). It now has optional business email and telephone fields and a section E for listed buyers that do not need a TPT license, such as the U.S. government, unlicensed Arizona school districts and certain 501(c) organizations (which must attach their IRS determination letter). Source
In a drop shipment, ADOR treats the sale to the reseller and the reseller's sale to its customer as two separate transactions. The primary seller is exempt from TPT or use tax collection if the reseller gives a valid resale certificate, regardless of the reseller's Arizona nexus. Source
TPT licenses are valid for one calendar year, January 1 through December 31, and must be renewed by January 1. There is no state renewal fee; city fees range from $0 to $50. Source
A vendor can verify an eight-digit TPT license number on AZTaxes.gov. Keeping printouts of the verification for each year lets a blanket certificate be relied on for up to 48 months. Source

What an Arizona resale certificate must include

The buyer's legal name, business address, and TPT license number, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property purchased for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Arizona certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: Period set on the form. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Arizona resale certificates

Enter your business once, add each vendor, and download a signed Arizona certificate on the state form. One flat yearly price covers every state where you buy inventory.

Start generating certificates Need an Arizona sales tax permit first?

Arizona resale certificate FAQ

What form do I use for an Arizona resale certificate?

Arizona uses Form 5000A, the Arizona Resale Certificate, published by the Arizona Department of Revenue. Our generator fills in the Arizona form for you. You get a signed PDF with your business, permit, and purchase details.

Does Arizona accept the MTC uniform resale certificate?

Yes. Arizona accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states.

Can an out-of-state business use a resale certificate in Arizona?

Yes, with conditions. Valid for resale purchases only, not for other exemptions.

Can I give a vendor one blanket resale certificate in Arizona?

Yes. A blanket certificate in Arizona covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property purchased for resale".

How long is an Arizona resale certificate valid?

Form 5000A is either a single-transaction certificate or covers a specific period the purchaser enters. Open-ended periods may not be accepted in good faith. ADOR encourages a period of no more than 12 months (a calendar year), because TPT licenses are renewed every year by January 1. A blanket certificate is treated as accepted in good faith for up to 48 months if the vendor keeps printouts from ADOR's license verification showing the TPT license was valid for each calendar year covered.

What happens if I misuse an Arizona resale certificate?

If the buyer uses or consumes the goods other than by reselling them, the buyer owes Arizona use tax. A purchaser who cannot support the certificate becomes liable for the tax the vendor would have paid, plus penalty and interest. Form 5000A warns that willful misuse subjects the purchaser to felony criminal penalties under A.R.S. § 42-1127, which makes knowingly presenting a false or fraudulent document a class 5 felony.

When can an Arizona seller rely on a resale certificate?

The seller bears the burden of proving a sale was not at retail unless it takes a certificate signed by the purchaser, with the purchaser's name, address and valid license number, stating the property is bought for resale in the ordinary course of business. The certificate must be obtained at the time of sale; incomplete certificates are not accepted in good faith. A seller with reason to believe the certificate is inaccurate, incomplete or not applicable cannot accept it in good faith. A seller that accepts it in good faith is relieved of the burden of proof, and ADOR may require the purchaser to prove the exemption.

How do I verify an Arizona resale certificate?

Check the buyer's TPT license number with the online lookup from the Arizona Department of Revenue, linked under Sources on this page. Keep a record of the check with the certificate.

Nearby states

This page summarizes Arizona resale certificate rules for general information and is not tax advice. Confirm current requirements with the Arizona Department of Revenue or your tax adviser. State rules last checked October 1, 2026.

Arizona Resale Certificate Rules, Form & Expiration