Yes I understand the AAFES statement and familiar with their stance. This has nothing to do with the AAFES statement. I did speak to a rep at the Arizona DMV that suggested the Form 5000 and that it would prevent me from paying sales tax. As a nonresident
and having been overseas the rep at the DMV suggested the form but its been difficult to get a hold of the dept of revenue.I know there is a way to do it but I am unfamiliar The following is from a previous post. Please review. If you can get another expert on this, it would be appreciated.
Q: If i purchase a vehicle
through a local dealer in Phoenix,Az and get the vehicle shipped out of state. Do I avoid paying sales tax on the vehicle?
Thank you for the opportunity to respond to your question.
There are two ways to gain exemption from sales and use tax on a vehicle purchased in Arizona and delivered out of state, both are only available to Non-residents.
1. A.R.S. § 42-5061(A)(28): Transaction privledge Tax: If a non-resident purchases a vehicle and has it delivered to a state where there is no tax credit given for AZ tax, then you may get an exemption.
Let me explain: Most states require sales and use tax to be paid at time of registration or purchase. If you already paid tax on it, the state will usually give you a credit for having already paid the sales and use tax in another jurisdiction. If your state charges less tax, then no tax would be due. However, if your state has a higher tax rate than AZ, then your state would give you credit for paying AZ tax and collect the difference. In states that offer the credit for AZ taxes, you may not get an exemption from this AZ tax. For states that do not give you a credit for AZ taxes, then you can get the exemption.
"...Nonresidents purchasing motor vehicles must, in addition to obtaining a special thirty-day nonresident registration, complete a Transaction Privilege Tax Exemption Certificate, Form 5000..." (downloaded from http://www.steptoe.com/publications/PI9515.pdf)
2. A.R.S. § 42-5061(A)(14): Exemption from sales tax:
NOTE: This exemption does not apply to part year residents or nonresident military purchasing vehicles for use in AZ.
This law allows non-residents to avoid sales tax if the vehicle is shipped by the dealer for use outside the state.
"...Registration in Arizona within three months will result in a presumption that the vehicle was purchased for use in Arizona. The Department prescribes Arizona Form 5010, Certificate of Delivery Out of State, as the appropriate exemption certificate that automobile dealers are required to secure from purchasers claiming exemption under section 42-5061(A)(14)...." (downloaded from http://www.steptoe.com/publications/PI9515.pdf)
1. Transaction Privilege Tax Exemption Certificate, Form 5000. http://www.azdor.gov/ADOR_Forms/60-69/60-2010_fillable.pdf
2. Form 5010, Sale of Motor Vehicle To Nonresident for use outside of State. http://www.azdor.gov/ADOR_Forms/60-69/60-5385f.pdf