REFERENCE TITLE: luxury tax; exemption; technical correction

State of Arizona

Senate

Fifty-sixth Legislature

First Regular Session

2023

SB 1261

Introduced by

Senator Mesnard

An Act

amending section 42-3009, Arizona Revised Statutes; relating to luxury privilege tax.

(TEXT OF BILL BEGINS ON NEXT PAGE)

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

Section 1. Section 42-3009, Arizona Revised Statutes, is amended to read:

START_STATUTE42-3009. Exemption for articles and substances sold in interstate commerce

The tax imposed by this chapter shall not be imposed upon on any article or substance that is sold in interstate commerce and that this state is prohibited from taxing under the Constitution of the United States. END_STATUTE