AZ HB2211

Extends the validity period of certificates used in prime contracting transactions from indefinite to one year, after which contractors must obtain new certificates to claim tax exemptions or deductions.

Establishes that certificates provided under sections 42-5008.01, 42-5009, and 42-5075 remain valid for not more than one year, with renewal required after expiration.

Modifies liability provisions for persons purchasing tangible personal property excluded from tax at purchase but later incorporated into projects, allowing contractors to provide certificates of liability to shift tax obligations.

Applies retroactively to all contracts entered into from and after December 31, 2021.