|
|
ARIZONA HOUSE OF REPRESENTATIVES57th Legislature, 2nd Regular Session |
|
|
HB2259: TPT; distribution; HURF
Sponsor: Representative Biasiucci, LD 30
Committee on Transportation & Infrastructure
Overview
Requires the State Treasurer, on instruction from the Arizona Department of Revenue (DOR), to deposit each month 10% of specified state transaction privilege tax (TPT) revenues amount in the Highway User Revenue Fund (HURF). Directs DOR to separately account for revenues collected under the personal property classification from a person leasing or renting an electric vehicle charging station accessible to the public.
History
A tax imposed is levied and must be collected at a rate of 5% of the tax base for the business of every person engaging or continuing in this state in the transporting classification and 0% of the tax base for the business of every person engaging or continuing in this state in the commercial lease classification. 20% of tax revenues collected from persons on account of engaging in business under the business classifications is designated as distribution base (A.R.S. § 42-5010).
The personal property rental classification is comprised of the business of leasing or renting tangible personal property for a consideration and includes peer-to-peer car sharing (A.R.S. § 42-5071).
The officer collecting all highway user revenues and all fees, penalties and fines collected must transfer the revenues to the Arizona Department of Transportation (ADOT). After the deduction of all exemptions and refunds and after taking required actions, ADOT must immediately deposit the revenues in the HURF.
HURF revenues must only be spent for the prescribed purposes. Counties and incorporated cities and towns must not spend HURF monies distributed to them for enforcement of traffic laws or administration of traffic safety programs (A.R.S. § 28-6533).
Highway user revenues consist of all monies received in this state from authorized licenses, taxes, penalties, interest and fees (A.R.S. § 28-6501).
Provisions
1. Instructs the State Treasurer each month, on instruction from DOR, to deposit in the HURF 10% of the amount of state TPT revenues not designated as distribution base, from persons engaging or continuing in the business of leasing or renting an electric vehicle charging station accessible to the public under the personal property rental classification. (Sec. 2)
2. Tasks DOR with separately accounting for revenues collected under the personal property rental classification from a person engaging or continuing in the business of leasing or renting an electric vehicle charging station accessible to the public. (Sec. 3)
3. Contains an applicability clause of the first day of the month following the general effective date. (Sec. 1)
4. Makes a conforming change. (Sec. 1)
5.
6.
7. ---------- DOCUMENT FOOTER ---------
8. Initials LM HB 2259
9. 1/23/2026 Page 0 Transportation & Infrastructure
10.
11. ---------- DOCUMENT FOOTER ---------