Repeals incentives for data centers and modifies tax provisions for certain sales and uses.

Arizona HB2820 repeals Section 41-1519, which provided incentives for data centers. It amends Section 42-2003 to modify authorized disclosures of confidential information, allowing more entities to access certain tax information. It amends Section 42-5061 to redefine the retail classification and adjust the tax base for certain sales. It repeals Section 42-5159, which previously exempted certain sales from tax. It amends Section 42-6004 to exempt certain municipal taxes on specific sales.

Repeals incentives for data centers and modifies tax provisions for certain sales and uses.

Arizona HB2820 repeals Section 41-1519, which provided incentives for data centers. It amends Section 42-2003 to modify authorized disclosures of confidential information, allowing more entities to access certain tax information. It amends Section 42-5061 to redefine the retail classification and adjust the tax base for certain sales. It repeals Section 42-5159, which previously exempted certain sales from tax. It amends Section 42-6004 to exempt certain municipal taxes on specific sales.