AZ HB2873

Establishes a transaction privilege and use tax (TPT) reimbursement program for motion picture production companies that incur qualified production expenses in Arizona.

Requires motion picture production companies to apply to the Arizona Commerce Authority within 90 days of project completion, submitting detailed documentation of actual production expenses and TPT paid.

Defines eligible production expenses to include materials, equipment, facilities, lodging, food, location fees, postproduction services, and vehicle rentals purchased or contracted from Arizona vendors.

Caps annual reimbursements at a dollar amount to be specified (blank in bill text) and awards reimbursements on a first-come, first-served basis, with unused balances reallocating to the following year.

Creates a dedicated Qualified Motion Picture Production Reimbursement Fund administered by the Department of Revenue and funded through legislative appropriations.