AZ HB2159

Exempts sales of drugs and medical oxygen (including delivery equipment) prescribed by licensed medical, dental, or veterinary professionals from municipal transaction privilege and sales taxes.

Simplifies the coal tax exemption by replacing language about coal refining processes with a blanket exemption for the sale of coal itself.

Applies to cities, towns, and special taxing districts, preventing them from levying sales, use, or similar taxes on these exempt items.

Becomes effective on the date prescribed in Laws 2018, chapter 263, section 5, contingent on conditions specified in that statute.