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AZ SB1383

Bill

Status

Introduced

2/1/2016

Primary Sponsor

Carlyle Begay

Click for details

Origin

Senate

Fifty-second Legislature - Second Regular Session (2016)

AI Summary

  • 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.

  • 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).

  • Renumbers existing tax exemptions in section 42-6004, Arizona Revised Statutes, by removing the expired Arizona centennial medallions exemption (previously paragraph 11).

  • 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

Full Bill Text

No bill text available