AZ HB2669

Amends Arizona's transaction privilege tax (TPT) code to add qualifying health sciences educational institutions to existing exemptions in the utilities and restaurant classifications.

Utilities classification now exempts sales of electricity, natural gas, and water to qualifying health sciences educational institutions as defined in section 42-5001, similar to existing exemptions for qualifying hospitals and health care organizations.

Restaurant classification now exempts food and drink sales to qualifying health sciences educational institutions when used solely to provide health and medical related educational and charitable services.

Updates restaurant classification numbering to renumber existing exemptions and clarifies language regarding sales to "persons with a disability" (replacing "disabled") for consistency with modern terminology.