AZ SB1334

Amends Arizona Revised Statutes Section 42-5075 regarding the prime contracting classification and transaction privilege tax (TPT) deductions.

Eliminates the solar energy device installation exemption that was previously set to expire on January 1, 2017, by removing the time limitation language "For taxable periods beginning from and after December 31, 1996 and ending before January 1, 2017."

Makes the solar energy contractor exemption permanent, allowing contractors who provide and install solar energy devices to continue deducting those gross proceeds from their TPT tax base after 2017.

Requires solar energy contractors to register with the department of revenue and maintain books and records relating to solar energy device sales for examination.