AZ HB2147

Adds exemption from municipal transaction privilege tax for charges related to leasing or renting space on utility poles by and to utilities, telecommunications providers, and cable operators.

Defines "cable operator," "electrical services," "telecommunication services," and "utility pole" in the municipal tax exemption section.

Amends utilities, telecommunications, commercial lease, and personal property rental classifications to exclude leasing or renting space for utility pole attachments from taxable business activities.

Makes the definition of "cable operator" consistent across multiple tax classification sections by referencing section 9-505.

Makes amendments to section 42-5075 regarding prime contracting classification retroactively effective to December 31, 2014.