HB 2313 Summary

• Amends Arizona Revised Statutes Title 42, Chapter 5, Article 1 by adding Section 42-5001.01

• Defines "service" to exclude any business activity that was already subject to transaction privilege tax or use tax under Title 42, Chapter 5 or Chapter 6 before December 31, 2017

• Applies this exclusion for purposes of Article IX, Section 25 of the Arizona Constitution

• Clarifies that previously taxed business activities remain excluded from the "service" category under state tax law