AZ SB1116

Adds exemption from transaction privilege tax (TPT) for public safety equipment purchased by law enforcement agencies, fire districts, fire departments, volunteer fire departments, or emergency medical services providers for public safety purposes.

Creates parallel exemption in the use tax provisions to ensure equipment is not taxed whether purchased in-state or imported into the state.

Applies to both the retail classification (section 42-5061) and use tax provisions (section 42-5159) to provide comprehensive tax relief for public safety equipment.

Exemption is effective conditionally based on the date prescribed in Laws 2018, chapter 263, section 5.