Arizona Form 5010: Out-of-State Vehicle Delivery Certificate

Arizona Form 5010 is the certificate a licensed Arizona motor vehicle dealer uses to document that a vehicle was sold to a nonresident and delivered outside the state, which exempts the sale from Arizona’s 5.6% transaction privilege tax and the applicable city privilege tax.¹ The form is the dealer’s proof during an audit. Without it, the Department of Revenue can disallow the exemption and bill the dealer for the tax that was never collected.²

When the Exemption Actually Applies

The exemption only works when the dealer handles delivery to an address outside Arizona. That means a dealership employee drives or transports the vehicle out of state, or the dealer hires a licensed auto transporter or common carrier to ship it.³ A nonresident buyer who drives the vehicle off the lot themselves does not qualify, no matter where they live. The dealer, not the buyer, must get the vehicle across the state line.

The buyer also has to be a genuine nonresident who will use the vehicle outside Arizona. Residency gets verified separately through Form 5011 (for buyers from other U.S. states) or Form 5012 (for buyers from foreign countries), both of which must accompany the Form 5010.²

The Two Delivery Methods Have Different Paperwork

How the vehicle leaves Arizona changes which parts of the form you complete and where it gets notarized.

Dealer or Dealership Employee Delivers the Vehicle

When someone from the dealership personally transports the vehicle to the buyer’s out-of-state address, the full form is required, including the purchaser certification on page two. The form must be notarized in the state where delivery takes place, not in Arizona. The dealer should also keep records of delivery expenses such as fuel, tolls, and lodging.²

A Licensed Auto Transporter or Common Carrier Delivers the Vehicle

When a shipping company handles delivery, page two of the form is not required. The seller’s signature can be witnessed by an Arizona notary before the vehicle leaves. The dealer must obtain a bill of lading from the carrier and keep it with the form as proof of handoff.²

Filling Out Page One (Seller Section)

Page one is the dealer’s section. It needs:

TPT license number, business name, address, and phone number.
Vehicle VIN, year, make, model, net sales price, and the ADOT 90-day nonresident permit number.
The out-of-state delivery address, the name and title of the person delivering the vehicle, their phone number, and the delivery date.

Below that information, the seller checks one of two boxes: either that the seller personally delivered the vehicle to the stated address, or that the seller handed the vehicle to a licensed auto transporter or common carrier and received a bill of lading. Both certifications are made under penalty of perjury.²

Filling Out Page Two (Purchaser Section)

Skip page two entirely if a shipping company delivered the vehicle. If dealership personnel delivered it, the buyer provides their name, out-of-state driver’s license number, and home address, then signs a certification under penalty of perjury confirming they accepted delivery at the address on page one and are buying the vehicle for use outside Arizona.²

This page is where exemptions commonly fail during audit. An Arizona address on the buyer’s driver’s license, or a mismatch between the buyer’s stated residence and the delivery address, undermines the whole claim.

Notarization: Where It Has to Happen

Every Form 5010 must be notarized, and the location depends on delivery method. Dealer-delivered vehicles need notarization in the destination state, so the delivery driver should line up a notary at the other end before leaving. Carrier-shipped vehicles can be notarized in Arizona before the vehicle leaves.²

Submitting the Form

Form 5010 is not a keep-on-file document. Dealers submit it to the Arizona Department of Revenue quarterly, and every Form 5010 must have the matching Form 5011 (U.S. nonresident) or Form 5012 (foreign nonresident) attached.² Keep copies of everything in the dealership’s own records too, along with the bills of lading and any delivery expense receipts. An audit will reconstruct the full paper trail for each exempted sale.

Extra Documents for Military, Business, and Auction Sales

Certain nonresident sales need more than the standard Form 5010 plus 5011 or 5012 package:

Military personnel stationed in Arizona must provide a copy of official orders showing Arizona assignment with legal residence in another state. A military spouse buying a vehicle separately needs a copy of their service member’s orders.
For sales to a nonresident business entity, the representative signing (such as a corporate officer or LLC member) must be an Arizona nonresident and hold an out-of-state driver’s license.
Auction houses selling to nonresidents must collect Form 5011 or 5012 plus either a Form 5010 (seller arranges delivery) or a bill of lading (buyer arranges shipping).⁴

What’s at Stake If the Form Is Wrong

Arizona’s state transaction privilege tax on retail sales is 5.6%,⁵ and county and city taxes stack on top. On a $40,000 vehicle, the exposure can easily run past $3,200. If an audit turns up a Form 5010 that was never notarized in the delivery state, is missing the companion Form 5011 or 5012, or shows a buyer address that contradicts the exemption, the Department of Revenue can disallow the exemption and bill the dealer for the tax.

1
Arizona Department of Revenue. Certificate for Sale and Delivery of Motor Vehicle to Nonresident for Use Outside of Arizona
2
Arizona Department of Revenue. Arizona Form 5010 – Certificate to Establish Out-of-State Delivery of Motor Vehicle to Nonresident
3
Arizona Legislature. Arizona Revised Statutes Title 42-5061 – Retail Classification
4
Arizona Department of Revenue. Arizona Transaction Privilege Tax Procedures – Motor Vehicle Sales to Nonresidents
5
Arizona Department of Revenue. Transaction Privilege and Other Tax Rate Tables – Effective January 1, 2026