AZ HB2133

Adds "agricultural aircraft" to the definition of machinery and equipment exempt from transaction privilege tax (TPT) and use tax when used for commercial production of agricultural, horticultural, viticultural, and floricultural crops in Arizona.

Defines "agricultural aircraft" as an aircraft built for agricultural use for aerial application of pesticides or fertilizer or for aerial seeding.

Applies the agricultural aircraft exemption retroactively to taxable periods beginning on or after April 17, 1985.

Establishes a December 31, 2016 deadline for taxpayers to submit refund claims for taxes paid on agricultural aircraft prior to the effective date, with a maximum aggregate refund cap of $10,000.

Adds definitional provisions for "aircraft" and "other accessories and related equipment" to both the TPT and use tax sections to clarify coverage of flight simulators and ground service equipment.