AZ SB1154

Amends Arizona Revised Statutes section 42-13355 to clarify the assessment of clean rooms used in semiconductor manufacturing, processing, fabrication, or research and development as tangible personal property.

Defines "clean room" as property that controls humidity, temperature, particulate matter, and contamination within specified parameters, regardless of whether it is contained within, affixed to, or incorporated into real property.

Includes integrated systems, fixtures, piping, movable partitions, lighting, and all equipment necessary to reduce contamination or control airflow, temperature, humidity, chemical purity, or other environmental conditions and manufacturing tolerances.

Excludes the building structure and permanent, nonremovable building components that house the clean room environment from the clean room definition.