SB1463

Repeals tax relief for data centers and modifies tax provisions for transaction privilege and use tax.

Arizona SB1463 repeals Section 41-1519, which provided tax relief for data centers. It amends Sections 42-2003, 42-5061, and 42-5159 to modify the definitions and exemptions related to transaction privilege and use tax. The bill also repeals Section 42-5159 as amended by Laws 2025, chapter 251, section 13, and amends Section 42-6004 to exempt certain entities from municipal taxes. The changes are effective from the first month following the general effective date of the act, which requires a two-thirds vote for enactment.