This bill proposes several updates to the Arizona Revised Statutes regarding transaction privilege and use tax. It introduces new provisions that exempt sales of fire apparatus to specific local governments and fire districts, defined as vehicles weighing at least seventeen thousand pounds used for fire emergencies and support operations. The bill also modifies existing language in the statutes by changing references from subsection O to P in various sections, ensuring consistency in the legal text.

Additionally, the bill repeals a previously amended section of the statute and establishes that the changes will apply retroactively to taxable periods beginning after February 28, 2026. Overall, the bill aims to clarify tax exemptions for fire apparatus purchases while updating and streamlining existing statutory language.

Statutes affected:
Introduced Version: 42-5061, 42-5159