Whether Form 5009L may be used on an MRRA project
Sent to ADOR Tax Policy on October 7, 2026. A response is outstanding.
The question
ADOR's Modification v MRRA Summary lists Form 5009L in its MRRA column as an alternative for unlicensed contractors. A.R.S. § 42-5009(L) limits the certificate to property incorporated into a project whose gross receipts are taxable under § 42-5075, and § 42-5075(P) excludes an MRRA contract with no modification activity from that tax. The question asks whether the certificate may be used on an MRRA project, and if not, what the chart's MRRA entry refers to.
Glossary entries flagged by this question
When an answer is expected
ADOR Tax Policy states a response time of 25 business days for Transaction Privilege Tax questions, answered in the order received. Follow-ups are sent on business day 25 and every 10 business days after that. The next follow-up is due November 13, 2026.
The answer is recorded on this page when it arrives, with every place it changed something on this site.