A10-3 Attachment J12 AZ State Tax Exemption Letter- Phoenix Area IHS.pdf
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This is an Arizona Department of Revenue Exemption Letter for a Qualifying Hospital, issued December 30, 2024, to the Department of Health & Human Services, Phoenix Area Indian Health Service. The exemption is effective January 1, 2025, and grants tax exemptions on specific business classifications for both state and local transactions.
At the state level, the organization is exempt from Arizona Transaction Privilege Tax and Use Tax for nine business classifications: Utilities, Pipeline, Publication, Job Printing, Restaurant, Personal Property Rental, Retail, and Use Tax. At the local (Cities Privilege Tax) level, the organization receives exemptions for fifteen classifications including Utilities, Publication, Job Printing, Restaurant, Retail, Use Tax, Jet Fuel Tax, Utilities Services, Restaurants & Bars, Short Term Motor Vehicle Rental (Phoenix), Commercial Lease, Rental/Lease/License of Third Party Property, and Wastewater Utility Service. The letter specifies that transient lodging and hotel exemptions are excluded, and other exemptions are limited by statute. All exempted locations are listed in Appendix A, which identifies 16 Phoenix Area Indian Health Service facilities across Arizona and California, including the Phoenix Indian Medical Center, various health centers, service units, and district offices. Organizations must present the exemption letter along with Arizona Form 5000HC to vendors to substantiate exempt status. The exemption remains valid indefinitely unless the organization's exempt status changes or provided information becomes inaccurate.
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1600 West Monroe Street, Phoenix AZ 85007-2650 www.azdor.gov
December 30, 2024
Melissa Lujan Department of Health & Human Services Phoenix Area Indian Health Service
Email: Melissa.Lujan@ihs.gov
EXEMPTION LETTER FOR A QUALIFYING HOSPITAL
ORGANIZATION: DEPARTMENT OF HEALTH & HUMAN SERVICES
PHOENIX AREA INDIAN HEALTH SERVICE
EXEMPTION START DATE: JANUARY 1, 2025
Based on a review of the information you provided, the Arizona Department of Revenue grants this Exemption Letter to Department of Health & Human Services, Phoenix Area Indian Health Service. As a Qualifying Hospital, Department of Health & Human Services, Phoenix Area Indian Health Service is entitled to an exemption from the Arizona Transaction Privilege Tax and the Use Tax beginning on January 1, 2025 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)
Melissa Lujan
Phoenix Area Indian Health Service 12/30/2024
All locations claimed to be exempt by this organization are listed in Appendix “A” to this Exemption Letter.
This Exemption Letter is valid for any period on or after the start date 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 required 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.
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.
Sincerely, Asher Gulliford Arizona Department of Revenue Office of Economic Research & Analysis
Melissa Lujan
Phoenix Area Indian Health Service 12/30/2024
Appendix A
Phoenix Area Indian Health Service
Phoenix Indian Medical Center 4212 North 16th Street Phoenix, AZ 85016
Phoenix IHS Area Office Two Renaissance Square 40 North Central Avenue Phoenix, AZ 85004
Desert Vision Youth Wellness Center P.O. Box 458 Sacaton, AZ 85247
Desert Vision Youth Wellness Center 198 South Skill Center Sacaton, AZ 85147
Hopi Health Care Center P.O. Box 4000 Polacca, AZ 86042
Colorado River Service Unit 12033 Agency Road Parker, AZ 85344
Havasupai Indian Health Station P.O. Box 129 Supai, AZ 86435
Peach Springs Health Center P.O. Box 190 Peach Springs, AZ 86434
Western Arizona District Office, OEHE 1553 W. Todd Drive, Ste. 104 Tempe, AZ 85283
Eastern AZ District Office, OEHE 2450 E. Show Low Lake Road, Ste. 1 Show Low, AZ 85901
Fort Yuma Service Unit P.O. Box 1368 Yuma, AZ 85366
Fort Yuma Service Unit 401 E. Picacho Road Winterhaven, CA 92283
Whiteriver Service Unit P.O. Box 860 Whiteriver, AZ 85941
Cibecue Health Center P.O. Box 37 Cibecue, AZ 85941
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