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AZ SB1261

Bill

Official Source

Status

Introduced

1/26/2023

Primary Sponsor

Javan Mesnard

Click for details

Origin

Senate

Fifty-sixth Legislature - First Regular Session (2023)

AI Summary

  • Amends Arizona Revised Statutes section 42-3009 concerning the luxury privilege tax exemption for interstate commerce.
  • Changes language from "upon any article" to "on any article that is" to clarify the grammatical structure of the exemption provision.
  • Maintains the existing exemption for articles and substances sold in interstate commerce that cannot be taxed under the U.S. Constitution.
  • Makes technical corrections to improve clarity and precision of the statutory language without changing the substantive tax policy.

Legislative Description

Luxury tax; exemption; technical correction

Technical Correction

Last Action

Senate read second time

1/30/2023

Committee Referrals

Rules1/26/2023

Full Bill Text

No bill text available