AZ SB1430

Amends section 42-5061 regarding retail classification tax exemptions, including modifications to the exemption for precious metal bullion and monetized bullion sales by removing the phrase "to the ultimate consumer"

Consolidates conflicting amendments to section 42-5159 (Arizona Revised Statutes) made by Laws 2025, chapters 135, 247, and 251 by repealing the chapter 251 version

Makes technical corrections to sections 43-1504 and 44-321 of the Arizona Revised Statutes related to Department of Revenue administration

Applies to the Arizona Department of Revenue's tax administration functions as part of the Tax Corrections Act of 2026