This bill proposes several updates to current statutes regarding the Arizona Department of Revenue's Integrated Tax System Modernization Project. Specifically, it extends the timeline for various requirements from June 30, 2028, to June 30, 2030, allowing the Department to assess and collect fees from specified entities, transfer funds from the additional education transaction privilege tax, and utilize marijuana excise tax revenues for the project. Additionally, it establishes a new advisory committee that will remain active until December 31, 2031, and sets a cap on the total fees assessed for fiscal year 2026-2027 at $1,273,800, with specific limits on the amounts transferred from various tax revenues.

The bill also clarifies the methodology for assessing fees based on the population of counties, cities, and towns, as determined by the most recent census. It includes provisions for the assessment of fees to be proportionate to the aggregate tax revenues distributed in the preceding fiscal year and specifies that the amounts transferred for the project from the additional education TPT and marijuana excise tax should not exceed $154,500 and $34,400, respectively, in fiscal year 2026-2027. Overall, these changes aim to facilitate the ongoing modernization of the tax system while ensuring that the financial implications are clearly defined and limited.

Statutes affected:
Introduced Version: 42-5029.02, 42-5041, 42-5010.01, 42-5155, 15-1648, 15-1472, 15-971, 15-154, 15-154.01, 15-241.02, 15-241, 43-1072.02, 15-977, 15-1402, 15-1403, 15-1409, 42-5031.01
Senate Engrossed Version: 42-5029.02, 42-5041, 42-5010.01, 42-5155, 15-1648, 15-1472, 15-971, 15-154, 15-154.01, 15-241.02, 15-241, 43-1072.02, 15-977, 15-1402, 15-1403, 15-1409, 42-5031.01