AZ HB2924

Exempts sales of fire apparatus from transaction privilege tax (TPT) when sold to cities/towns with populations under 50,000, counties with populations under 800,000, fire districts established under Title 48 Chapter 5, or tribal governments

Defines "fire apparatus" as vehicles weighing at least 17,000 pounds gross weight that respond to fire emergencies and support fire suppression and other emergency operations

Amends Arizona Revised Statutes sections 42-5061 (retail classification) and 42-5159 (use tax) to add the new exemption

Applies corresponding use tax exemption under section 42-5159 for fire apparatus meeting the same criteria