REFERENCE TITLE: TPT; use tax; service; exclusions

State of Arizona House of Representatives Fifty-fourth Legislature First Regular Session 2019

HB 2313

Introduced by Representatives Chávez: Andrade, Bolding, Espinoza, Gabaldón, Meza, Rodriguez, Sierra, Teller, Senator Gonzales

 

AN ACT

 

amending title 42, chapter 5, article 1, Arizona Revised Statutes, by adding section 42‑5001.01; Relating to transaction privilege and use tax.

 

 

(TEXT OF BILL BEGINS ON NEXT PAGE)

 

Be it enacted by the Legislature of the State of Arizona:

Section 1.  Title 42, chapter 5, article 1, Arizona Revised Statutes, is amended by adding section 42-5001.01, to read:

START_STATUTE42-5001.01.  Service; exclusions

For the purposes of article IX, section 25, Constitution of Arizona, service does not include any business activity subject to tax under this chapter and chapter 6 of this title before December 31, 2017. END_STATUTE