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AZ SB1383
Bill
Status
2/1/2016
Primary Sponsor
Carlyle Begay
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AI Summary
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Adds exemption from municipal transaction privilege tax for sales of motor vehicles to enrolled members of Indian tribes who reside on the Indian reservation established for that tribe.
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Exempts tangible personal property incorporated into projects located within Indian reservation boundaries when the project owner is an Indian tribe or an affiliated Indian (registered tribal member).
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Renumbers existing tax exemptions in section 42-6004, Arizona Revised Statutes, by removing the expired Arizona centennial medallions exemption (previously paragraph 11).
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Maintains all other existing municipal tax exemptions related to telecommunications, warranties, food purchases, internet access, real property leasing between affiliates, and machinery maintenance services.
Legislative Description
Municipal tax; automobiles; Indian reservations
Last Action
Referred to Senate FIN Committee
2/2/2016