HB 2171 Summary

• Amends Arizona Revised Statutes Section 42-5061 regarding transaction privilege tax (TPT) exemptions for motor vehicle sales to enrolled members of Indian tribes.

• Expands the existing exemption for motor vehicle sales to enrolled tribal members to include situations where multiple purchasers who are enrolled members of an Indian tribe purchase together, applying the exemption if the sale is to the tribe of any of the purchasers.

• Makes technical corrections to Section 42-5061 including grammar updates (changing "which" to "that" in multiple locations) and repeals a conflicting version of the statute amended by Laws 2013, chapter 255, section 13.

• Blends multiple prior enactments of Section 42-5061 from the 2013 legislative session to resolve conflicting amendments.

• Effective date: December 31, 2014.