Attachment F - Tax Exemption Letter

December 30, 2024
Melissa Lujan
Department of Health & Human Services
Phoenix Area Indian Health Service
Email: [email protected]

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
Utilities
Pipeline
Publication
Job Printing
Restaurant
Personal Property Rental
Retail
Use Tax

Statutory Reference

A.R.S. §42-5063(C)(3)(a)

A.R.S. §42-5067(B)(1)

A.R.S. §42-5065(B)(2)(a)

A.R.S. §42-5066(B)(3)(a)

A.R.S. §42-5074(B)(7)

A.R.S. §42-5071(B)(2)(a)

A.R.S. §42-5061(A)(25)(a)

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
Utilities
Publication
Job Printing
Restaurant
Retail
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)