Bill > HB2082

This bill amends two sections of Arizona tax law related to transaction privilege and use tax, specifically updating the classification of pipes and valves used to transport various substances by adding "wastewater" as a category of fluid that can be transported through pipes four inches in diameter or larger. The changes are technical in nature and appear to expand the tax exemption and deduction provisions to include pipes used for transporting wastewater alongside existing categories like oil, natural gas, water, and coal slurry. The amendment applies to taxable periods beginning on or after the first day of the month following the bill's general effective date, which means the change will take effect in the next tax period after the bill is signed into law. This modification seems designed to clarify and potentially broaden the tax treatment of infrastructure related to wastewater transportation, though the practical impact appears relatively narrow and procedural in scope.

Budget and Finance

https://apps.azleg.gov/BillStatus/BillOverview/81755