AZ SB1744

Exempts sales of fire trucks and ambulances from transaction privilege tax (TPT) when sold to cities, towns, fire districts established under Title 48 Chapter 5, or other fire departments

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

Adds the fire truck and ambulance exemption as paragraph 61 under the retail classification's list of items excluded from the TPT tax base

Applies to the 57th Legislature, Second Regular Session (2026)