When is a sale exempt from tax when goods are used for resale purposes?
If a vendor or seller has a “good faith” belief that the purchaser will be reselling the goods or using the goods for an exempt purpose, the sale may be exempt from tax. The purchaser should present the vendor with a completed Exemption Resale Certificate (Form 5000 or 5000A). A vendor that accepts a certificate in good faith will be relieved of the burden of proof and the purchaser may be required to establish the accuracy of the claimed exemption as provided in Arizona Revised Statute 42-5022.
