AZ SCR1021

Enacts a concurrent resolution to submit a voter measure regarding transaction privilege tax (TPT) and use tax rates to Arizona voters at the next general election.

Amends tax rates under section 42-5010 to impose an additional TPT rate increment through December 31, 2018 (0.6%), then increasing to 1% from January 1, 2019 through June 30, 2021 on specified business classifications.

Amends section 42-5155 to impose a corresponding additional use tax rate increment mirroring the TPT increases: 0.6% through December 31, 2018, then 1% from January 1, 2019 through June 30, 2021.

Directs revenues from the additional tax increments to be distributed under section 42-5029, subsection E for education purposes including school facility debt service, technology and research initiatives, workforce development, and classroom site funding.

Requires voter approval through a statewide general election to implement these tax rate increases.