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AZ HB2042

Bill

Official Source

Status

Introduced

4/23/2014

Primary Sponsor

Debbie Lesko

Click for details

Origin

House of Representatives

Fifty-first Legislature - Second Regular Session (2014)

AI Summary

  • Amends Arizona Revised Statutes section 42-5038 regarding transaction and privilege taxes.

  • Changes statutory language from "shall be" to "are" in describing that transaction and privilege taxes imposed by the article are in addition to all other licenses and taxes.

  • Clarifies that such taxes are levied by law whether as a condition precedent to engaging in any taxable business or for any other purpose.

  • This is a technical correction to existing tax law without substantive policy changes.

Legislative Description

Technical correction; transaction privilege tax

Last Action

Referred to House RULES Committee

4/23/2014

Full Bill Text

No bill text available