AZ SB1322

Adds hydrogen to existing transaction privilege tax (TPT) and use tax exemptions for natural gas and liquefied petroleum gas used to propel motor vehicles.

Extends hydrogen exemptions to machinery and equipment used directly in producing or transmitting hydrogen, and pipes or valves used to transport hydrogen.

Adds coal sales exemption to the retail classification tax exclusions.

Applies to taxable periods beginning on or after the first day of the month following the general effective date.