TPT; exemption; fencing; watering; materials

HB 2152 amends Arizona's retail tax code to add new exemptions from state sales tax. It specifically removes sales tax on medical items like insulin, prescription eyewear, prosthetics, durable medical equipment (e.g., wheelchairs), and hearing aids. The bill also exempts food purchased with SNAP benefits, school meals, textbooks, and certain business services. These changes directly affect retailers selling these items, healthcare providers, schools, and food assistance programs by reducing taxable sales. The policy updates the existing tax code without altering broader tax structures.