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AZ SB1084

AZ SB1084
Online home sharing; repeal


summary

Introduced
01/12/2026
In Committee
Crossed Over
Passed
Dead

Introduced Session

Fifty-seventh Legislature - Second Regular Session (2026)

Bill Summary

AN ACT repealing sections 9-500.39 and 11-269.17, arizona revised statutes; amending sections 42-2003, 42-5005, 42-5009, 42-5010 and 42-5014, arizona revised statutes; repealing section 42-5042, arizona revised statutes; amending sections 42-5061, 42-5070 and 42-5071, arizona revised statutes; repealing section 42-5076, arizona revised statutes; amending section 42-5159, arizona revised statutes, as amended by laws 2025, chapter 135, section 2 and chapter 247, section 2; repealing section 42-5159, Arizona Revised Statutes, as amended by laws 2025, chapter 251, section 13; repealing sections 42-6009 and 42-6013, arizona revised statutes; amending sections 42-6102, 42-6108, 42-6108.01, 42-12003 and 42-12004, arizona revised statutes; relating to online lodging.

AI Summary

This bill repeals existing laws related to online home sharing and makes several amendments to Arizona Revised Statutes concerning various tax provisions, including transaction privilege tax, use tax, and property classification. Key changes involve the repeal of sections specifically addressing online lodging marketplaces and their tax collection responsibilities, as well as amendments to sections concerning the licensing and taxation of transient lodging. The bill also modifies provisions related to the disclosure of confidential tax information, the renewal of municipal privilege tax licenses, and the definition of class three property for tax purposes, removing references to online lodging operators and marketplaces from several sections.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

Senate read second time (on 01/14/2026)

bill text


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