AZ SB1146

Exempts sales of motor vehicles to nonresidents of Arizona for use outside the state from transaction privilege tax (TPT) if the motor vehicle dealer ships or delivers the vehicle to a destination outside the state.

Adds coal sales to the list of TPT exemptions under the retail classification.

Extends the same motor vehicle dealer exemption to municipal/local TPT taxes, ensuring consistent treatment across state and local levels.

Amends section 42-5061 (retail classification definitions) and section 42-6004 (municipal tax exemptions) to implement these changes.

Effectiveness is conditional on a date and occurrence specified in Laws 2018, chapter 263, section 5.