AZ SB1019

Amends sections 28-5801, 28-5804, 28-5805, and 28-5806 of Arizona Revised Statutes to change the vehicle license tax (VLT) valuation method from "manufacturer's base retail price" to "actual sale price" for most vehicle categories.

Changes the initial registration valuation for standard vehicles from 60 percent of manufacturer's base retail price to 60 percent of actual sale price during the first twelve months.

Modifies alternative fuel vehicle tax calculations for vehicles registered between January 1, 2022 and December 31, 2022, increasing initial valuation from 1 percent to 20 percent of actual sale price, then reverting to standard VLT calculations for vehicles purchased after December 31, 2022.

Updates tax rate amounts by converting written dollar amounts (e.g., "one dollar twenty-six cents") to numerical format (e.g., "$1.26") for clarity throughout the statute sections.

Applies the actual sale price valuation method to school buses, alternative fuel vehicles, and emergency service vehicles (ambulances and firefighting) classified under separate VLT categories.