AZ HB2315

Amends section 42-5061 of Arizona Revised Statutes to modify the retail transaction privilege tax (TPT) classification and deductions.

Expands the motor vehicle sales tax exemption for enrolled Indian tribe members to include sales to multiple purchasers who are enrolled members of an Indian tribe, allowing the exemption when the sale is to multiple purchasers if any are enrolled members.

Makes clarifying language changes to existing TPT exemptions, including updating references to health professionals licensed under specified title 32 chapters for prosthetic appliances.

Updates grammatical language from "which" to "that" in existing TPT liability provisions related to satellite television and data transmission equipment.