In Arizona, subcontractors contracted to do work separately from the “prime contractor” are responsible for the Arizona transaction privilege tax obligation on their part of the job. In the case of Ormond Builders, Inc. v. Arizona Department of Revenue, a construction management services company was hired by a school district to perform certain set activities which included reviewing, advising, and assisting the administering of several projects. They were not responsible for making sure the construction projects were completed and acted as “construction manager for the owner” not the prime contractor. Thus, they were only responsible for the tax attributed to the jobs they were sub-contacted to perform. (Ormond Builders, Inc. v. Arizona Department of Revenue, Arizona State Board of Tax Appeals, No. 1883-02-S, May 15, 2003)