Arizona 2022 Regular Session

Arizona Senate Bill SB1019

Caption

VLT; vehicle sale price

Impact

If enacted, SB1019 will particularly influence how vehicle license taxes are calculated and collected in Arizona. By introducing a new taxation framework for vehicles based on their classification, it seeks to streamline and standardize tax assessments across various vehicle types. The bill further specifies the tax rates based on the age and sale price of the vehicles, aiming to reduce the tax burden on owners of older vehicles and encourage the use of alternative fuel vehicles by providing lower tax rates.

Summary

SB1019 introduces changes to the vehicle license tax (VLT) in Arizona by amending sections of the Arizona Revised Statutes. The bill aims to reform the vehicle license tax structure, ensuring that the rates reflect the current market dynamics of vehicle sales and classifications. Key amendments include establishing distinct classifications for different types of vehicles, such as those powered by alternative fuels and those utilized strictly as school buses or for emergency services like firefighting and ambulance transport.

Contention

Notable points of contention surrounding SB1019 may center on how these changes could affect revenue collection for local governments, as the bill includes provisions for distribution of collected taxes across various state funds and local jurisdictions. Critics may argue that altering the tax rates in a way that favors certain vehicle types could lead to inequities in tax burdens across vehicle owners. Additionally, there may be concerns over the adequacy of the revenue generated for public services that rely on these funds, particularly in areas like transportation and infrastructure which are critical to community development.

Companion Bills

No companion bills found.

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