This bill proposes several updates to the Arizona Revised Statutes concerning transaction privilege and use tax. It introduces new provisions, specifically 61. Sales of fire trucks and ambulances to a city or town, fire district established pursuant to title 48, chapter 5 or other fire department. and 57. fire trucks and ambulances purchased by a city or town, fire district established pursuant to title 48, chapter 5 or other fire department., which expand the tax exemptions related to these vehicles. Additionally, the bill modifies existing references in the statutes by changing the subsection designation from O to P in multiple instances, ensuring consistency in the legal language. Furthermore, the bill repeals Section 42-5159, Arizona Revised Statutes, as amended by Laws 2025, chapter 251, section 13. This repeal indicates a significant change in the law, removing previous provisions that may have been outdated or redundant. The act will take effect for taxable periods beginning on and after the first day of the month following its general effective date, thereby ensuring a smooth transition to the updated statutes.

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