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2024 Arizona Revised Statutes
Title 42 - Taxation
§ 42-3002 - Preemption by state of luxury taxation

Universal Citation:
AZ Rev Stat § 42-3002 (2024)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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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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