How long do I need to keep my sales tax records?

If you are licensed and reporting on time, you are required to keep records for at least four years.

What is a tax exemption (resale) certificate?

An exemption (resale) certificate is designed to transfer the tax liability from the seller to the purchaser when accepted in good faith. Because the State of Arizona requires that their form be used when documenting a State exemption, we recommend using their Form 5000. However, the State form lists some exemptions that are not necessarily deductible for City sales tax. Please be sure to verify any deductions for which you may have questions.

What records are required to document tax exempt sales?

All tax exempt sales to Arizona customers should be supported by a City of Glendale or State of Arizona exemption certificate completed by your customer at the time of the sale. For exempt sales to out-of-state customers records should be retained to show where the order was placed from and where the order was shipped.

Are sales to nonprofit organizations, such as churches and charitable groups, exempt?

Not in general. Churches and nonprofit organizations, other than hospitals, are taxable on their purchases unless they are licensed to remit tax on their sales and complete the exemption certificate.

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