Attachment 5 - 2025 Tax Exempt Letters.pdf

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 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

DEPARTMENT OF HEALTH & HUMAN SERVICES US Public Health Service

40 N. Central Avenue, Suite 500 Phoenix, Arizona 85004

May 15, 2025

To Whom It May Concern:

The HHS, Indian Health Service, operates, hospitals, clinics, and treatment facilities in the state of Nevada. These facilities are United States federal government facilities and are exempt from

NV Sale/Use tax based on the following:

NV statute NRS 372.325, codified at NAC 372.680, exempts federal government agencies from NV Sales/Use tax:

NRS 372.325 Sale to United States, State or political subdivision. There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to:

1. The United States, its unincorporated agencies and instrumentalities.

2. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States.

3. The State of Nevada, its unincorporated agencies and instrumentalities.

4. Any county, city, district or other political subdivision of this State.

NAC 372.680 Sales to United States: Unincorporated instrumentalities; incorporated instrumentalities

1. The tax does not apply to sales to:

(a) The departments of the United States such as the Department of Defense and

Department of the Navy and to the various unincorporated independent offices, agencies and establishments of the government.

(b) Corporations which are wholly owned either by the United States or by other corporations which are wholly owned by the United States.

2. The tax applies to sales to such corporations as national banks, joint stock land banks, federal reserve banks, federal savings and loan associations, and federal land banks, which are not wholly owned by the United States, or which are not wholly owned by other corporations wholly owned by the United States.

Nevada state and local government agencies and agencies of the federal government are exempt by statute (NRS 372.325 & NAC 372.680), so an exemption letter from the Department is not required.

The HHS, Indian Health Service facilities located in the state of Nevada are:

o IHS Elko Southern Bands Health Clinic

515 Shoshone Circle

Elko, NV 89801 o IHS Nevada Skies Regional Treatment Center

104 Big Bend Ranch Road

Wadsworth, NV 89442 o IHS, Office of Environmental Health & Engineering

Reno District Office

1150 Financial Blvd., Suite 500

Reno, NV 89502

Sincerely, Verna Kuwanhoyioma

Chief of the Contracting Office

Phoenix Area Indian Health Service, IHS

602-364-5012