2005 Arizona Revised Statutes - Revised Statutes §28-7754 Governmental activity; tax exemptions
A. A lease or license to an operator of any right-of-way or other property of the department pursuant to this article is deemed a governmental activity.
B. A lease or license by the department of any right-of-way or other property of the department to an operator pursuant to this article and any toll revenues collected pursuant to this article are not subject to transaction privilege tax, sales tax, use tax or any similar excise tax imposed by this state.
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