SB 1033
local TPT; residential property; exemption
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- Passed Senate
- Passed House
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Bill overview
This bill modifies Arizona’s tax laws to exempt certain transactions from state and local sales taxes. Specifically, it expands exemptions for exhibition events sponsored by nonprofit organizations associated with major league baseball or professional golf teams, interstate telecommunications services, motor vehicle sales to nonresidents, interest on finance contracts, dealer documentation fees, internet access services, certain real property leasing agreements, and the installation of ignition interlock devices. It also includes exemptions for computer data center equipment sales, maintenance contracts, and certain energy storage projects, as well as over-the-top services and bona fide nonbusiness residential property sales. The bill also clarifies existing exemptions related to transportation services and mineral processing.
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