AZ HB2082

Amends section 42-5061 to add "wastewater" to the list of substances that can be transported through pipes four inches or larger in diameter that are exempt from transaction privilege tax.

Amends section 42-5159 to add "wastewater" to the corresponding use tax exemption for pipes four inches or larger used to transport oil, natural gas, artificial gas, water, wastewater, or coal slurry.

The wastewater exemption applies to pipes, valves, compressor units, regulators, machinery, equipment, fittings, seals, and related parts used in operating the pipes or valves.

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