AZ HB2786

Exempts textbook rentals from Arizona's transaction privilege tax (TPT) under the personal property rental classification by adding a cross-reference to section 42-5061, subsection A, paragraph 17

Amends section 42-5071 of the Arizona Revised Statutes to expand the list of deductions from the tax base for leases or rentals of tangible personal property

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

Part of the Fifty-seventh Legislature, Second Regular Session, 2026