Whether each work order under a private master agreement is classified separately
Sent to ADOR Tax Policy on October 7, 2026. A response is outstanding.
The question
ADOR's Contracting FAQs say that for Job Order Contracting, each work order is considered separately when deciding between MRRA and modification. Arizona's statutory definition of job-order-contracting, at A.R.S. § 34-101, belongs to the public procurement code. The question asks whether the per-work-order rule reaches work orders issued under a private master services agreement.
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.