AZ HB2380

Amends the Department of Revenue's authority to collect and administer transaction privilege taxes and affiliated excise taxes (including use tax, severance tax, jet fuel excise tax, and rental occupancy tax) imposed by cities and towns through intergovernmental contracts.

Allows the Department of Revenue to deny audit requests from cities or towns for taxpayers engaged in business in multiple jurisdictions; if denied, the city or town may not conduct its own audit of that taxpayer.

Requires the intergovernmental contract or agreement to include criteria for when the Department can deny multi-jurisdiction audit requests.

Establishes a unified audit committee between the Department of Revenue and cities and towns to establish and publish uniform audit guidelines and coordinate uniform audit functions.

Makes the Department of Revenue's interpretation binding on cities and towns when state statutes and model city tax code are identical and the Department has issued written guidance.