2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-3002 Preemption by state of luxury taxation
42-3002. Preemption by state of luxury taxation
The area of luxury taxation is preempted by the state. A county, city, town or other political subdivision of this state shall not levy a luxury tax, as long as the urban revenue sharing fund is maintained as provided in section 43-206.
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