AZ HB2631

Repeals Arizona Revised Statutes sections 41-1519 and 42-6009, which provided tax relief incentives for data centers.

Eliminates the statutory framework that allowed qualifying data centers to receive transaction privilege tax (sales tax) exemptions on equipment purchases.

Removes the Arizona Commerce Authority's role in certifying data center investments for tax incentive eligibility.

Takes effect on the general effective date following legislative passage, ending future data center tax relief agreements.

Existing certified data centers may lose their tax incentive status depending on how previously executed agreements are treated under the repeal.