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AZ HB2160
Bill
Status
1/29/2015
Primary Sponsor
Albert Hale
Click for details
AI Summary
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Amends section 42-5061 of the Arizona Revised Statutes regarding transaction privilege tax (TPT) exemptions for motor vehicles sold to enrolled members of Indian tribes.
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Expands the existing exemption for motor vehicle sales to enrolled tribal members to also apply when the sale is to multiple purchasers who are enrolled members of an Indian tribe, even if they are enrolled in different tribes.
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The exemption requires that the purchasers reside on the Indian reservation established for their respective tribes or the tribe of any of the purchasers in multi-purchaser scenarios.
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Makes technical corrections to the statute, including correcting "multidisabilities" to "multiple disabilities" and "per cent" to "percent" in various sections.
Legislative Description
TPT; Indian tribe; motor vehicles
Last Action
Referred to House WM Committee
2/2/2015