Whether a prime contractor's receipt must state the tax separately
Sent to ADOR Tax Policy on October 7, 2026. A response is outstanding.
The question
A.R.S. § 42-5075(F) requires a prime contractor to give the purchaser a written receipt that separately states the tax. ADOR's Contracting FAQs say a licensed contractor may, but need not, show tax as a separate line item. The question asks which governs, and what follows where a receipt does not state the tax.
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.