AZ HB2230

Amends Arizona Revised Statutes section 42-6004 to add a new exemption from municipal transaction privilege taxes for commercial leases between corporations where at least 80 percent of voting shares of each corporation are owned by the same shareholders.

Maintains existing exemptions for nonprofit organizations associated with major league baseball or professional golf, interstate telecommunications, warranty contracts, motor vehicle sales to nonresidents, food stamp purchases, internet access services, and other specified transactions.

Prohibits cities and towns from levying taxes on natural gas or liquefied petroleum gas used to propel motor vehicles.

Exempts motor carriers subject to state fees, private prison operations, certain freight transportation, and development fee amounts from municipal transaction privilege taxes.

Limits municipal taxes on mineral processing businesses to no more than one-tenth of one percent of the value of products mined or extracted, except for retail sales taxes.