AZ HB2486

Removes the requirement that motor vehicle dealers ship or deliver vehicles to nonresidents outside Arizona to qualify for transaction privilege tax (TPT) exemption on those sales.

Adds new exemption for sales of coal from state TPT in section 42-5061(A)(61).

Adds new exemption for sales of coal from municipal taxes in section 42-6004(A)(17).

Makes parallel amendments to both the state TPT statute (42-5061) and municipal tax statute (42-6004) to ensure consistent treatment across jurisdictions.