AZ HB2480

Amends Arizona Revised Statutes section 42-5159 to add fertilizers and pesticides to the existing use tax exemption for seeds and propagative material used in commercial agricultural, horticultural, viticultural, or floricultural crop production.

Removes the previous exclusion that prohibited exemption for "fertilizers, herbicides and insecticides" when used in farming, ranching, and livestock feeding operations.

Creates a unified exemption allowing fertilizers and pesticides used for commercial crop production to be exempt from use tax, consistent with other agricultural inputs like seeds and seedlings.