AZ HB2401

Amends Arizona Revised Statutes section 42-5014 to require taxpayers to include any earned interest received on sales tax receipts when remitting tax payments to the department.

Applies to taxpayers who hold sales tax receipts in accounts that generate interest before remitting those taxes to the state.

Renumbers existing subsection J (defining "taxpayer" for estimated tax payment purposes) to subsection K.

Requires a two-thirds affirmative vote of both legislative houses for enactment and becomes effective immediately upon the governor's signature or upon a three-fourths vote override of a gubernatorial veto.