AZ SCR1011

Proposes a constitutional amendment creating a new 1% transaction privilege and use tax dedicated to education, effective July 1, 2021.

Dedicates tax revenues exclusively to the state general fund with distribution as follows: 70% for primary and secondary classroom education, 20% for in-state tuition rates and technology/research, 5% for community college workforce development, and 5% for oversight and accountability.

Tax applies to the same tax base and exemptions as existing transaction privilege and use tax classifications, and is exempt from the tax limitations in Article IX, Section 25 of the Arizona Constitution.

Amends Article IX, Section 21 to exclude revenues from the new education tax increment from school district and community college district expenditure limitations.

Requires Secretary of State to submit the proposition to voters at the next general election for approval.