How a prime contractor with no subcontractors recovers the tax on its own materials when an MRRA project becomes modification
Sent to ADOR Tax Policy on October 7, 2026. A response is outstanding.
The question
ADOR's MRRA Credit Request Procedure is built around subcontractors — Form 5005, their affidavits, and the MRRA Credit Summary Workbook — and says nothing about a prime contractor with none. ADOR's MRRA Contracting page says a licensed contractor may amend its returns when a project becomes modification. The question asks which route applies, or whether the two are interchangeable.
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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.