AZ HB2633

Adds definitions for computer software, digital goods, and digital services to Arizona's transaction privilege tax (TPT) system, including prewritten software, specified digital goods (audio, visual, books), and specified digital services (cloud-based computing, hosting, digital authentication).

Establishes that computer software that is not custom computer programming is treated as tangible personal property subject to tax, while custom computer programming is treated as a personal service and exempt from tax.

Requires specified digital goods and prewritten computer software that are remotely accessed or transferred electronically to be sourced to the purchaser's or lessee's billing address for tax purposes.

Prohibits cities, towns, and other local taxing jurisdictions from levying transaction privilege, sales, use, or similar taxes on specified digital services.

Amends multiple sections of Arizona's tax code (sections 42-5001, 42-5040, 42-5061, 42-5064, 42-5155) to implement these digital goods and services tax provisions, including clarifying coal exemptions and sourcing rules.