SB1467

Repeals tax relief for data centers and modifies tax exemptions and deductions.

Arizona SB1467 repeals tax relief for data centers and modifies tax exemptions and deductions. It repeals Section 41-1519, which provided tax relief for data centers. It amends Sections 42-2003 and 42-5061 to modify the authorized disclosure of confidential information and the retail classification. It repeals and amends Section 42-5159 to modify exemptions from transaction privilege and use tax. It amends Section 42-6004 to modify exemptions from municipal tax. The act applies to taxable periods beginning from and after the first month following the general effective date.