Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 28. Transportation |
Chapter 15. FEES |
Article 4. Light Motor Vehicle Fee |
Sec 28-5493. Transaction privilege tax exemption
Latest version.
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A. A person who pays the light motor vehicle fee prescribed by this article is exempt from any transaction privilege tax or any similar tax imposed by any taxing authority in this state on transactions involving transporting for hire persons, freight or property.
B. Payment of the light motor vehicle fee prescribed by this article does not exempt a person from paying any transaction privilege tax or any similar tax imposed by any taxing authority in this state on transactions involving the retail sale of freight or property that is transported in a light motor vehicle.