3. Tax Exempt Memo - Navajo Area Indian Health Service.pdf

1600 West Monroe Street, Phoenix AZ 85007-2650 www.azdor.gov

December 29, 2023

Verna Kuwanhoyioma Department of Health & Human Services Navajo Area Indian Health Service

Email: verna.kuwanhoyioma@ihs.gov

EXEMPTION LETTER FOR A QUALIFYING HOSPITAL

ORGANIZATION: DEPARTMENT OF HEALTH & HUMAN SERVICES

NAVAJO AREA INDIAN HEALTH SERVICE

EXEMPTION PERIOD: JANUARY 1, 2024 – DECEMBER 31, 2024

Based on a review of the information you provided, the Arizona Department of Revenue grants this Exemption Letter to Department of Health & Human Services Navajo Area Indian Health Service. As a Qualifying Hospital, Department of Health & Human Services Navajo Area Indian Health Service is entitled to an exemption from the Arizona Transaction Privilege Tax and the Use Tax for the period of January 1, 2024 through December 31, 2024 for only transactions occurring under the business classifications listed below. Please note that the transactions made in these business classifications are exempt to you as the customer. Also note that there are no deductions for transient lodging/hotel, and other exemptions are limited by statute. If you are conducting a taxable business activity, that activity remains taxable unless an applicable deduction or exclusion applies. Please review the Arizona Revised Statutes and/or the Model City Tax Code for more information.

Business Code Exempt Classification Statutory Reference 4 Utilities A.R.S. §42-5063(C)(3)(a) 8 Pipeline A.R.S. §42-5067(B)(1) 9 Publication A.R.S. §42-5065(B)(2)(a) 10 Job Printing A.R.S. §42-5066(B)(3)(a) 11 Restaurant A.R.S. §42-5074(B)(7) 14 Personal Property Rental A.R.S. §42-5071(B)(2)(a) 17 Retail A.R.S. §42-5061(A)(25)(a) 29 Use Tax A.R.S. 42-5159(A)(13)(a), (b), (c)

The organization is also entitled to an exemption from the Cities Privilege Tax and the Use Tax for the following business classifications only. Please note that the transactions made in these business classifications are exempt to you as the customer. Also note that there are no deductions for transient lodging/hotel, and other exemptions are limited by statute. If you are conducting a taxable business activity, that activity remains taxable unless an applicable deduction or exclusion applies.

Business Code Exempt Classification Statutory Reference 4 Utilities M.C.T.C.§ Sec. __-480(e) 9 Publication M.C.T.C.§ Sec. __-435(f) 10 Job Printing M.C.T.C.§ Sec. __-425(b)(5) 11 Restaurant M.C.T.C.§ Sec. __-455(c) 17 Retail M.C.T.C.§ Sec. __-465(p)

Use Tax Jet Fuel Tax Jet Fuel Use Tax (Local Option #LL) Utilities Services (add tax) Restaurants & Bars (add tax) Short Term Motor Vehicle Rental (PHX) Commercial Lease (Not Model Option #4 Cities) Rental/ Lease/ License of TPP Commercial Lease (add tax-see 213) Wastewater Utility Service

M.C.T.C.§ Sec. __-660(p) M.C.T.C.§ Sec. __-422(e) M.C.T.C.§ Sec. __-422(f) M.C.T.C.§ Sec. __-480(e) Local City Code M.C.T.C.§ Sec. 14-452 M.C.T.C § Sec. __-445(e) M.C.T.C.§ Sec. __-450(c)(5) M.C.T.C.§ Sec. __-446 M.C.T.C.§ Sec. __-485(b)

Verna Kuwanhoyioma

Navajo Area Indian Health Service 12/29/2023

All locations claimed to be exempt by this organization are listed in Appendix “A” to this Exemption Letter.

This Exemption Letter is good only for the dates listed above. The Department may rescind this Exemption Letter if any of the information relied upon in granting this Letter is found to be inaccurate or if your organization ceases to qualify as an exempt entity under Arizona law. This letter may be disregarded if misused.

An Arizona Department of Revenue Transaction Privilege Tax Exemption Certificate (Arizona Form 5000HC) is used to document the applicability of exemptions from tax. Present a copy of this Exemption Letter to your vendors to substantiate your exempt status along with a properly completed Arizona Form 5000HC for the Appendix “A” location for which your organization is claiming an exemption.

Your organization must reapply to the Department annually, at least thirty (30) days before the expiration of this Exemption Letter, in order to avoid any lapse in your exempt status.

Information about the procedure and required documentation for obtaining an Exemption Letter can be found in Arizona Transaction Privilege Tax Procedure (TPP) 15-1 on the Department’s website. If you have any further questions, contact the Department at (602) 716-6372 or e-mail us at TPTHealthcare@azdor.gov.

Please submit all renewal requests by e-mail to: TPTHealthcare@azdor.gov

Sincerely, Larry Gulliford Arizona Department of Revenue Office of Economic Research & Analysis

Verna Kuwanhoyioma

Navajo Area Indian Health Service 12/29/2023

Appendix A

Navajo Area Indian Health Service

PO Box 9020 Hwy 264, NAIHS Complex Window Rock, AZ 86515

Gallup Indian Medical Center 1808 W. Aztec Ave.

P.O. Box 1337 Gallup, NM 87301

Northern Navajo Medical Center US Hwy 491 North.

P.O. Box 160 Shiprock, NM 87420

Crownpoint Healthcare Facility P.O. Box 358 Junction Hwy 371 & Rt 9 Crownpoint, NM 87313

Chinle Comprehensive Healthcare Facility P.O. Drawer “PH” Highway 191 Hospital Drive Chinle, AZ 86503

Pinon Health Center P.O.Box 10 2 Miles E. of Pinon on NR 4 Pinon, AZ 86510

Inscription House Health Center P.O. Box 7397 Hwy 98 & Navajo Route 16 Inscription House, AZ 86044 Gallup Regional Supply Service 2400 Fuhs Ave., Bldg 10, P.O. Box 3090 Gallup, NM 87301

Tohatchi Health Center 07 Choosgai Drive P.O. Box 142 Tohatchi, NM 87325 Dzilth-Na-O-Dith-Hle 6 Road 7586 Bloomfield, NM 87413

Four Corners Regional Health Center HCR 6100 Box 30 US Hwy 160 & Navajo Route 35 Teec Nos Pos, AZ 86514

Tsaile Health Center P.O. Box 467 Navajo Route 64 & 12 Tsaile, AZ 86556

Kayenta Health Center P.O. Box 368 Hwy 160, South Mile Post 394.3 Kayenta, AZ 86033