HB 2826 amends Arizona's transaction privilege tax to redefine prime contracting and establish exemptions.

HB 2826 amends Arizona's transaction privilege tax by redefining the prime contracting classification and establishing exemptions. It specifies that prime contracting includes supervising, performing, or coordinating modifications to buildings, highways, roads, railroads, excavations, manufactured buildings, or other structures, projects, developments, or improvements. The bill outlines various exemptions, including contracts for architectural or engineering services, certain construction activities, and sales of machinery, equipment, or other tangible personal property.

HB 2826 amends Arizona's transaction privilege tax to redefine prime contracting and establish exemptions.

HB 2826 amends Arizona's transaction privilege tax by redefining the prime contracting classification and establishing exemptions. It specifies that prime contracting includes supervising, performing, or coordinating modifications to buildings, highways, roads, railroads, excavations, manufactured buildings, or other structures, projects, developments, or improvements. The bill outlines various exemptions, including contracts for architectural or engineering services, certain construction activities, and sales of machinery, equipment, or other tangible personal property.