AZ HCR2050

Enacts a measure for voter approval imposing an additional sales tax rate of 0.6% on retail and certain business classifications, effective June 30, 2021.

Applies the 0.6% additional tax rate to the same business classifications currently subject to the 5% gross receip615 tax rate under Arizona Revised Statutes section 42-5010.

Requires separate accounting of revenues collected from the additional tax rate, with all revenues distributed according to section 42-5029, subsection E for education finance purposes.

Applies the additional 0.6% rate to use tax on tangible personal property purchased from retailers or utility businesses, collected the same manner as existing use taxes.

Directs the Secretary of State to submit the proposition to voters at the next general election per Arizona Constitution article IV, part 1, section 1.