AZ HB2264

Amends sections 42-5061 and 42-5159 of Arizona Revised Statutes to expand the transaction privilege tax (TPT) exemption for school purchases.

Changes the exemption from being limited to food, drink, condiments, and accessory tangible personal property for school meals to a broader exemption covering all tangible personal property sold to school districts or public/private elementary or secondary schools for use by the district or school.

Applies the expanded exemption to both the retail classification under section 42-5061 and the use tax provisions under section 42-5159.

Removes the previous restriction that exempted items only when they were "to be prepared and served to persons for consumption on the premises of a public school within the district or on the premises of the charter school during school hours."