HB 2401
Initials AF/LV Page 1 House Engrossed
ARIZONA HOUSE OF REPRESENTATIVES
Fifty-sixth Legislature
First Regular Session
House: APPROP DP 12-0-2-1
HB 2401: TPT; diapers; feminine hygiene; exemption
Sponsor: Representative Hernandez A, LD 20
House Engrossed
Overview
Exempts feminine hygiene products and diapers from transaction privilege tax (TPT) and use tax.
History
Statute outlines that the TPT retail classification is comprised of the business of selling tangible
personal property at retail. The tax base for this classification is comprised of the gross proceeds
of sales or income derived from the business. Certain retail items be exempt from taxes imposed
on this classification (A.R.S. § 42-5061).
Statute outlines that the use, storage or consumption of purchased tangible personal property
may be subject to a use tax in the state of Arizona, and that certain tangible personal property is
exempt from the use tax (A.R.S §§ 42-5155, 42-5159).
Items exempted from TPT and use tax may include textbooks from bookstores required by state
universities, paper machine clothing, food for home consumption, sale of livestock and poultry to
persons engaging in agricultural business and orthodontic devices dispensed by dental
professionals (A.R.S. § 42-6061).
Provisions
1. Adds feminine hygiene products and diapers to the list of items exempted from TPT and use
tax. (Sec. 1, 2)
2. Makes technical changes. (Sec. 1)
☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☐ Fiscal Note