Online Lodging Marketplace Exemption Certificate

The purpose of this Certificate is to provide an Online Lodging Marketplace (OLM) registered with the department pursuant to A.R.S. §42-5005 with exemption documentation from an owner of property in this state that is listed with the OLM, where such property is located on a Native American reservation and is owned by a member of the tribe for which the reservation was established. The OLM should deduct any gross receipts covered by this Certificate from its tax base. The Certificate can be provided for a period of time, or until revoked. This Certificate establishes entitlement for the deduction and must be completed by the Native American Property Owner.