AZ SB1515

Allows taxpayers a credit against Arizona transaction privilege (sales) tax for taxes paid to Indian tribes on the same tax base during the same taxable period.

The tribal tax credit is limited to the amount of Arizona sales tax owed and only applies to tribes that levy taxes on gross proceeds of sales or gross income from business conducted in Arizona.

Taxpayers must claim the credit on their tax return in the manner prescribed by the Department of Revenue, and are ineligible for the credit if they fail to pay their Arizona tax before it becomes delinquent.

Defines "tribe" for purposes of the credit to include any federally recognized tribe, nation, band, or community of Indians that levies taxes on gross proceeds of sales or gross income from business in Arizona.