Online Lodging Marketplace Exemption Certificate (To be completed by Class One Property Owner)
The purpose of this form is to provide an Online Lodging Marketplace (OLM) registered with the department pursuant to A.R.S. §42-5005 with the documentation from an owner of property in this state that is listed with the OLM and also classified for property tax purposes under section A.R.S. §42-12001 (Class One Property Owner). The OLM should deduct any gross receipts covered by this Certificate from its tax base. The form can be provided for a particular location and for a period of time, or until revoked. This Certificate establishes entitlement for the deduction pursuant to A.R.S.