SB 1436 Summary

• Adds a new exemption to Arizona's transaction privilege tax (TPT) for public safety equipment purchased by law enforcement agencies, fire districts, fire departments, volunteer fire departments, and emergency medical services providers for public safety purposes.

• Applies the exemption to both the retail classification (section 42-5061) and the use tax (section 42-5159) under Arizona's tax code.

• The exemption is added as paragraph 62 to the retail classification exemptions and paragraph 63 to corresponding provisions in the use tax statute.

• This exemption removes sales tax obligations on equipment purchases made specifically for public safety operations by qualifying public safety agencies and providers.