AZ SB1133

Allows customers to claim refunds of transaction privilege tax (TPT) or use tax paid to vendors by obtaining assignment of the vendor's refund rights or through direct filing if vendor is unavailable, creating a new customer refund claim process under section 42-1118.01.

Establishes procedures for customer refund claims including required forms with vendor information, transaction descriptions, tax periods, and vendor affirmation that no refund was previously claimed.

Extends similar customer refund claim provisions to municipal transaction privilege taxes through section 42-6009, with tax collectors processing claims and amending vendor accounts accordingly.

Allows department to deny customer refund claims if vendor refund already paid for same transactions and specifies that vendors remain primarily responsible for TPT payment under section 42-5008.

Adds definitions of "customer," "vendor," and related terms to Arizona tax code and applies sales tax exemption for works of fine art sold to nonresidents retroactively to December 31, 2014.