Bill > SB1467

This bill repeals a section of Arizona Revised Statutes related to tax relief for data centers and makes changes to provisions concerning transaction privilege and use tax. Specifically, it removes language from section 42-2003 that allowed the Arizona Commerce Authority to certify computer data centers for tax relief, and it also repeals a section of law that was amended by multiple chapters in 2025, indicating a consolidation or removal of specific tax relief provisions. Additionally, the bill amends sections related to retail classification and exemptions from use tax, and it repeals a specific section of law that was amended by a particular chapter in 2025, suggesting a cleanup or modification of existing tax statutes. The bill also makes technical amendments to section 42-6004, which outlines exemptions from municipal transaction privilege, sales, use, or similar taxes, by removing a provision related to computer data center equipment and renumbering subsequent provisions. Finally, the bill includes clauses regarding its effective date and the requirement for a two-thirds legislative vote for enactment, indicating its fiscal impact.

Budget and Finance

https://apps.azleg.gov/BillStatus/BillOverview/85055