1600 W
est Monroe Street, Phoenix AZ 85007-2650 www.azdor.gov
January 25, 2024
Dignity Health
EXEMPTION LETTER FOR A QUALIFYING HOSPITAL
ORGANIZATION: DIGNITY HEALTH
EXEMPTION PERIOD: JANUARY 1, 2024 – DECEMBER 31, 2024
Based on a review of the information you provided, the Arizona Department of Revenue grants this Exemption
Letter to Dignity Health. As a Qualifying Hospital, Dignity Health is entitled to an exemption from the Arizona
Transaction Privilege Tax and the Use Tax for the period of January 1, 2024 through December 31, 2024 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
Statutory Reference
4
Utilities
A.R.S. §42-5063(C)(3)(a)
8
Pipeline
A.R.S. §42-5067(B)(1)
9
Publication
A.R.S. §42-5065(B)(2)(a)
10
Job Printing
A.R.S. §42-5066(B)(3)(a)
11
Restaurant
A.R.S. §42-5074(B)(7)
14
Personal Property Rental
A.R.S. §42-5071(B)(2)(a)
17
Retail
A.R.S. §42-5061(A)(25)(a)
29
Use Tax
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
Statutory Reference
4
Utilities
M.C.T.C.§ Sec. __-480(e)
9
Publication
M.C.T.C.§ Sec. __-435(f)
10
Job Printing
M.C.T.C.§ Sec. __-425(b)(5)
11
Restaurant
M.C.T.C.§ Sec. __-455(c)
17
Retail
M.C.T.C.§ Sec. __-465(p)
29
49
51
104
111
114
213
214
313
485
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)
Wastewater Utility Service
M.C.T.C.§ Sec. __-660(p)
M.C.T.C.§ Sec. __-422(e)
M.C.T.C.§ Sec. __-422(f)
M.C.T.C.§ Sec. __-480(e)
Local City Code
M.C.T.C.§ Sec. 14-452
M.C.T.C § Sec. __-445(e)
M.C.T.C.§ Sec. __-450(c)(5)
M.C.T.C.§ Sec. __-446
M.C.T.C.§ Sec. __-485(b)
Al
l locations claimed to be exempt by this organization are listed in Appendix “A” to this Exemption
Letter.
Dignity Health
1/25/2024
Page 2
This Exemption Letter is good only for the dates listed above. The Department may rescind this Exemption
Letter if any of the information relied upon in granting this Letter is found to be inaccurate or if your organization
ceases to qualify as an exempt entity under Arizona law. This letter may be disregarded if misused.
An Arizona Department of Revenue Transaction Privilege Tax Exemption Certificate (Arizona Form 5000HC) is
used to document the applicability of exemptions from tax. Present a copy of this Exemption Letter to your
vendors to substantiate your exempt status along with a properly completed Arizona Form 5000HC for
the Appendix “A” location for which your organization is claiming an exemption.
Your organization must reapply to the Department annually, at least thirty (30) days before the expiration of this
Exemption Letter, in order to avoid any lapse in your exempt status.
Information about the procedure and required documentation for obtaining an Exemption Letter can be
found in Arizona Transaction Privilege Tax Procedure (TPP) 15-1 on the Department’s website. If you
have any further questions, contact the Department at (602) 716-6372 or e-mail us at
[email protected].
Please submit all renewal requests by e-mail to: TPTHealthcare@azdor.gov
Sincerely,
Larr
y Gulliford
Arizona Department of Revenue
Office of Economic Research & Analysis
Dignity Health
1/25/2024
Page 3
Appendix A
Di
gnity Health
345 South Halcyon Road
Arroyo Grande, California 93420
1555 Soquel Drive
Santa Cruz, California 95065
1400 East Church Street
Santa Maria, California 93454
4001 J Street
Sacramento, California 95819
2215 Truxtun Avenue
Bakersfield, California 93311
1650 Creekside Drive
Folsom, California 95630
333 Mercy Avenue
Merced, California 95340
914 Pine Street
Mount Shasta, California 96067
2175 Rosaline Avenue
Redding, California 96003
6501 Coyle Avenue
Carmichael, California 95608
400 Old River Road
Bakersfield, California 93311
2101 North Waterman Avenue
San Bernardino, California 95340
2550 Sister Mary Columba Drive
Red Bluff, California 96080
2309 Antonio Avenue
Camarillo, California 93010
1600 North Rose Avenue
Oxnard, California 93030
1050 Linden Avenue
Long Beach, California 90813
450 Stanyan Street
San Francisco, California 94117
Campus
102 East Lake Mead Drive
Henderson, Nevada 89015
Campus
8280 West Warm Springs Road
Las Vegas, Nevada 89113
Campus
3001 Saint Rose Parkway
Henderson, Nevada 89052
3555 South Val Vista Drive
Gilbert, Arizona 85296
3686 South Rome Street, Suite 200
Gilbert, Arizona 85297
3367 South Mercy Road, Suite 110
Gilbert, Arizona 85297
Dignity Health
1/25/2024
Page 4
1750 East Northrup, Suite 250
Chandler, Arizona 85286
3815 W Washington Street
Phoenix, Arizona 85009
350 West Thomas Road
Phoenix, Arizona 85013
222 West Thomas Road, Suite 109
Phoenix, Arizona 85013
Rehabilitation
222 West Thomas Road, Suite 401
Phoenix, Arizona 85013
Infusion Services & Esophageal Disease
Center
500 West Thomas Road, 650, 620
Phoenix, Arizona 85013
South
222 W Thomas Rd, Suite 110
Phoenix, Arizona 85013
North
222 West Thomas Road, Suite 100
Phoenix, Arizona 85013
Medicine Center
124 West Thomas Road, Suite 103
Phoenix, Arizona 85013
114 West Thomas Road
Phoenix, Arizona 85013
Neuro-Rehabilitation Center
240 West Thomas Road, Suite 303
Phoenix, Arizona 85013
222 West Thomas Road, Suite 301
Phoenix, Arizona 85013
Emergency
17040 North 51st Avenue, Suite 100
Glendale, Arizona 85308
Emergency Dept. - Litchfield Park
4975 North Dysart Road, Suite 100
Litchfield Park, Arizona 85340
Joseph’s Hospital and Medical Center
2910 N 3rd Avenue, Suite 130
Phoenix, Arizona 85012
Joseph's Hospital and Medical Center
625 N 6th Street
Phoenix, Arizona 85004
350 West Thomas Road
Phoenix, Arizona 85013
7300 North 99th Avenue
Glendale, Arizona 85305
Structure)
122 W Merrell St
Phoenix, Arizona 85013
Structure)
137 W Merrell St
Phoenix, Arizona 85013
Structure)
2907 N 3rd Ave
Phoenix, Arizona 85013
Structure)
3001 N 3rd Ave
Phoenix, Arizona 85013
Dignity Health
1/25/2024
Page 5
Structure)
2929 N 3rd Ave
Phoenix, Arizona 85013
3033 N 3rd Ave
Phoenix, Arizona 85013
3033 N 7th Ave
Phoenix, Arizona 85013
3200 N Central Avenue, Suite 400 & 500
Phoenix, Arizona 85012
2345 West Orangewood Avenue
Phoenix, Arizona 85021
3865 J Street
Sacramento, California 95816