AZ HB2145

Creates a new "services classification" for transaction privilege tax (TPT) purposes, imposing a 1% tax on gross proceeds from 55 listed service businesses including legal, medical, accounting, real estate, and repair services.

Establishes the Arizona Higher Education Financial Aid Program with funding from a $300 annual surcharge on out-of-state student tuition at Arizona universities and community colleges, beginning 2023.

Distributes revenues from the new services tax and surcharge: 25% to classroom site fund for teacher compensation, 25% to financial aid trust fund, 25% to public safety personnel retirement fund, and 25% to the higher education financial aid program fund.

Amends the university financial aid trust fund to allow surcharges on student registration fees (not exceeding 1% of registration fees) and establishes the Commission for Postsecondary Education to administer financial aid distributions to qualifying Arizona resident students.

Requires two-thirds vote of the legislature for passage and takes effect upon governor's signature or legislative override of veto.