AZ HB2259

Directs 10% of state transaction privilege tax (TPT) revenues collected from public electric vehicle charging station rentals to the Arizona Highway User Revenue Fund (HURF) for distribution under existing highway funding formulas.

Adds EV charging station rental revenues to the statutory definition of "highway user revenues," which determines funding for state and local road construction and maintenance.

Requires the Department of Revenue to separately track TPT revenues from businesses leasing or renting customer-facing public EV charging stations under the personal property rental classification.

Applies to taxable periods beginning the first day of the month following the bill's general effective date.