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AZ SB1463

AZ SB1463
Data centers; tax relief; repeal..


summary

Introduced
01/29/2026
In Committee
Crossed Over
Passed
Dead

Introduced Session

Fifty-seventh Legislature - Second Regular Session (2026)

Bill Summary

AN ACT Repealing section 41-1519, Arizona Revised Statutes; amending sections 42-2003 and 42-5061, 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; amending section 42-6004, Arizona Revised Statutes; relating to transaction privilege and use tax.

AI Summary

This bill repeals a section of Arizona law related to tax relief for data centers and makes changes to provisions concerning transaction privilege and use taxes. Specifically, it removes a reference to certifying computer data centers for tax relief from the Arizona Commerce Authority's disclosure powers, amends sections related to the retail classification of businesses and exemptions from use tax, and repeals a section of law that was amended by multiple chapters in 2025. The bill also makes technical corrections to cross-references within the tax code.

Committee Categories

Budget and Finance

Sponsors (7)

Last Action

Senate read second time (on 02/02/2026)

bill text


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