TPT; exemption; criminal justice commission

SB 1619 amends Arizona's retail tax code to add new exemptions for specific items and services that are not subject to state sales tax. The bill directly affects businesses selling medical supplies (like insulin, syringes, prescription eyewear, hearing aids, and durable medical equipment), gift cards ("cash equivalents"), and food purchased with SNAP benefits. Key provisions include exempting insulin and related medical supplies (point 10), expanding medical equipment exemptions (point 13), and clarifying that gift cards and similar prepaid instruments are tax-exempt (point 21). These changes reduce taxable sales for qualifying businesses and align with existing exemptions for essential health items.