TPT; exemption; clean rooms

SB 1539 amends Arizona's tax code to exempt clean rooms used in medical facilities from the transaction privilege tax. This change directly affects medical providers, laboratories, and healthcare facilities operating clean rooms for medical purposes. The bill adds clean rooms to the list of tax-exempt durable medical equipment under section 42-5061(A)(13), which already covers items like prosthetics and hearing aids. The exemption applies to clean rooms that are medically necessary, prescribed by licensed professionals, and used in home or facility settings for treatment. This policy change reduces tax burdens for facilities purchasing or maintaining clean rooms essential for medical care.