Budget & Taxes (Sales Tax)

passed · Arizona · House Mar 3, 2026

HB 2290: TPT; sourcing; business location; receipt

HB 2290 clarifies where Arizona collects sales tax on tangible personal property sales, primarily affecting online retailers and car-sharing companies. It specifies that sales tax applies based on where the seller *receives the order* (not where the customer lives or where the order is processed), requiring out-of-state sellers to collect tax if orders are received at a business location in Arizona. For car-sharing services, tax is determined by the vehicle's registration location or the owner's Arizona address during use. This changes how businesses calculate tax liability for physical goods sold to Arizona customers, particularly impacting e-commerce and shared vehicle transactions.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill clarifies sales tax collection for out-of-state sellers based on order receipt location in AZ, expanding state tax revenue by requiring remote sellers to collect tax when orders are received in Arizona.95% confidence

Sub-Topics Business Taxes Sales Tax

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introduced · Arizona · House Jun 13, 2026

HCR 2018: municipal tax; exemption; food

HCR 2018 is a proposed voter measure (not yet law) that would require Arizona cities and towns to apply a uniform local tax rate to all food sales, eliminating differential tax rates for specific food items. It exempts food manufacturing, wholesale, and distribution from local transaction taxes, and specifically removes taxes on food purchased with SNAP benefits (food stamps) or sold at low cost to eligible elderly, homeless, or disabled individuals through approved programs. The bill affects local governments that impose food taxes, food businesses, and low-income residents using SNAP benefits. If approved by voters, it would apply retroactively to taxable periods starting after the effective date.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts SNAP purchases and low-cost food programs from local taxes, providing tax relief to vulnerable populations.90% confidence

Sub-Topics Sales Tax

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passed · Arizona · House Mar 23, 2026

HB 2400: motor fuel tax holiday

HB 2400 creates a temporary motor fuel tax holiday in Arizona, exempting consumers from the standard 18¢ per gallon tax on motor vehicle fuel purchased, sold, possessed, used, or consumed during May 1-September 30 each year in designated areas (Area A per §49-541 and Area C per §3-3401). Vendors must not add the tax to fuel prices during this period and must refund any incorrectly collected amounts. The exemption applies only to retail fuel sales in those specific geographic areas during the summer months, while other tax collection rules remain unchanged. This policy directly affects drivers and fuel retailers in those zones during the summer season.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides temporary tax relief by exempting 18¢/gallon motor fuel tax, reducing consumer costs during specified period per bill language.95% confidence

Sub-Topics Sales Tax

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passed · Arizona · House Mar 9, 2026

HB 2273: distributions; transportation projects; Pinal county

HB 2273 allocates unspent county transportation excise tax revenues for specific road improvement projects across Pinal County and surrounding communities in Arizona. The bill directs $45.98 million toward 12 named projects, including road widening in Florence, paving in Pinal County, traffic interchanges in Maricopa, and general transportation upgrades for cities like Queen Creek and tribal communities (Gila River, Ak-Chin, and Coolidge). Funds are distributed proportionally if total revenues exceed or fall short of the $45.98 million target. This policy change directly affects local governments and tribal entities by providing dedicated funding for infrastructure projects without creating new taxes or fees.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates unspent transportation excise tax revenues to fund road projects, promoting responsible fiscal management of existing budget resources.92% confidence ✓ TransportationSupports TransportationAllocates $45.98M for road widening, paving, and transit upgrades in Pinal County, directly funding transportation infrastructure projects.95% confidence

Sub-Topics Sales Tax Roads & Highways Transportation Funding

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introduced · Arizona · House Jan 26, 2026

HB 2768: interchange fees; payment card transactions

HB 2768 prohibits payment card networks (like Visa or Mastercard) from charging interchange fees based on transaction amounts that include Arizona's sales or use taxes. It specifically bans fees calculated as a percentage of the total transaction price, including tax, and prevents networks from circumventing this rule through other fee structures. The bill requires networks to disclose fee changes to Arizona's Attorney General and the public 90 days before implementation, and to annually list which issuers (banks) used those fees for transactions in Arizona. This directly affects merchants who accept card payments and the banks/ networks that process those transactions.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill prevents payment networks from charging fees based on tax-inclusive transactions, protecting state tax revenue by prohibiting fee structures tied to Arizona's sales tax.85% confidence

Sub-Topics Sales Tax

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introduced · Arizona · House Jan 21, 2026

HB 2639: TPT; luxury item classification

HB 2639 creates a new "luxury item classification" for Arizona's business tax system, imposing a 6.5% tax rate on businesses selling qualifying luxury items. This directly affects retailers and sellers of high-end goods classified as "luxury items" under the law. The bill specifies that 50% of tax revenues collected from this new classification will be distributed to designated state funds as outlined in Section 42-5029. The law does not define "luxury items" but establishes a distinct tax rate and revenue distribution mechanism separate from existing business classifications like retail or restaurants.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 6.5% tax on luxury item sellers, directing 50% revenue to state funds per Section 42-5029, increasing budget revenue.95% confidence

Sub-Topics Business Taxes Sales Tax

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failed · Arizona · House Feb 25, 2026

HB 2106: transportation tax; deposit; county board

HB 2106 clarifies how Arizona counties can levy a transportation excise tax approved by voters. It sets a maximum tax rate (up to 20% of existing business tax rates) and specifies where collected revenue must go: counties with over 400,000 residents deposit funds into a regional transportation fund, while smaller counties can choose between that fund or a public transportation authority fund. The tax applies to business transactions, electricity, and natural gas use, and must fund transportation projects in the county. This bill modifies existing tax collection rules but does not create new taxes - only defines how existing voter-approved county taxes operate.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes transportation excise tax (max 20% of business tax) to fund regional infrastructure, directing revenue to public transportation projects.95% confidence ✓ TransportationSupports TransportationBill mandates transportation tax revenue allocation to regional transportation or public transit funds, directly advancing infrastructure funding per bill summary.95% confidence

Sub-Topics Business Taxes Sales Tax Transportation Funding

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