House Bill 2629 - Summary

• Adds pacemakers to the list of items exempt from Arizona's transaction privilege tax (sales tax) under the retail classification.

• Removes "coal" from a general exemption and instead adds a specific exemption for coal used in refining processes where title is transferred back to the power plant operator after refining.

• Removes the "coal" language from section 42-5061(A)(37) regarding fuel sold to environmental technology manufacturers, replacing it with a narrower list excluding coal.

• Makes parallel amendments to section 42-5159 (use tax exemptions) to align with the retail tax changes regarding coal and pacemakers.

• Effective December 31, 2020, with a conditional provision tied to Laws 2018, chapter 263, section 5.