AZ HB2478

Amends Arizona Revised Statutes section 42-5061 to modify the retail transaction privilege tax (TPT) exemption for motor vehicle sales to enrolled members of Indian tribes.

Changes the exemption language from "the Indian reservation established for that tribe" to "any Indian reservation in this state," expanding the geographic scope of the exemption.

The exemption applies to enrolled tribal members who reside on any Indian reservation located within Arizona, rather than limiting it to the specific reservation established for their particular tribe.

Becomes effective only if Senate Bill 1010 of the 53rd Legislature, first regular session, is enacted into law.