AZ SB1288

Amends Arizona Revised Statutes section 28-2056 to require the registering officer to collect use taxes under both title 42, chapter 5, article 4 and the model city tax code (title 42, chapter 6, article 2) at the time of vehicle title transfer or registration application.

Prohibits the registering officer from processing any vehicle title transfer or registration application until all applicable use taxes are paid.

Requires the department of transportation to notify the department of revenue of taxes collected and deposit monthly tax collections into the state general fund pursuant to sections 35-146 and 35-147.

Directs the department of revenue to provide the department of transportation with calculation methods for use taxes, including tax rates applicable to each jurisdiction levying a use tax.

Makes the act applicable to taxable periods beginning on or after the first day of the month following the general effective date.