AZ HB2447

Allows motor vehicle manufacturers and affiliated new dealers to issue special ten day nonresident registration permits to nonresidents purchasing vehicles, in addition to the existing ninety day permits issued by the Department of Transportation.

Establishes a cap of 500 special ten day permits annually for fiscal year 2023-2024, increasing by 10 percent each subsequent fiscal year, with manufacturers required to maintain records and send electronic notice to the Department of Transportation.

Extends transaction privilege and use tax exemptions to motor vehicle sales by manufacturers or affiliated dealers to nonresidents who obtain the special ten day nonresident registration permit, treating delivery of vehicles as out-of-state removal.

Requires purchasers who later register vehicles in Arizona within 365 days of obtaining a special ten day permit to pay all applicable taxes, penalties, and interest that the dealer would have owed.

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