REFERENCE TITLE: sales tax credit; tribal taxes State of Arizona House of Representatives Fifty-seventh Legislature First Regular Session 2025 HB 2772 Introduced by Representative Tsosie AN ACT Amending title 42, chapter 5, article 1, Arizona Revised Statutes, by adding section 42-5046; relating to transaction privilege tax. (TEXT OF BILL BEGINS ON NEXT PAGE)
REFERENCE TITLE: sales tax credit; tribal taxes
State of Arizona House of Representatives Fifty-seventh Legislature First Regular Session 2025
HB 2772
Introduced by Representative Tsosie
REFERENCE TITLE: sales tax credit; tribal taxes
State of Arizona
House of Representatives
Fifty-seventh Legislature
First Regular Session
2025
HB 2772
Introduced by
Representative Tsosie
AN ACT
Amending title 42, chapter 5, article 1, Arizona Revised Statutes, by adding section 42-5046; relating to transaction privilege tax.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona: Section 1. Title 42, chapter 5, article 1, Arizona Revised Statutes, is amended by adding section 42-5046, to read: START_STATUTE42-5046. Credit for taxes paid to Indian tribe; definition A. A credit is allowed against the taxes imposed by this article in the amount of taxes levied by an Indian tribe on the same tax base, and paid by the taxpayer to the tribe during the same taxable period, as the taxes imposed by this article. To qualify for the credit the tribal tax must be levied on the gross proceeds of sales or gross income from the business conducted in this state. The amount of the credit may not exceed the amount of the taxes due under this article for the taxable period minus the taxpayer's PROPORTIONATE share of the monies distributed to municipalities and counties pursuant to section 42-5029, subsection D for the taxable period. B. The taxpayer must claim the credit for each taxable period in the manner prescribed by the department, which may be incorporated in the return form prescribed by section 42-5014. A claim for credit is not allowed if the taxpayer fails to pay the tax due under this article before the payment becomes delinquent. C. For the purposes of this section, "tribe" includes any federally recognized tribe, nation, band or community of Indians that levy taxes on the gross proceeds of sales or gross income from business conducted in this state. END_STATUTE
Be it enacted by the Legislature of the State of Arizona:
Section 1. Title 42, chapter 5, article 1, Arizona Revised Statutes, is amended by adding section 42-5046, to read:
START_STATUTE42-5046. Credit for taxes paid to Indian tribe; definition
A. A credit is allowed against the taxes imposed by this article in the amount of taxes levied by an Indian tribe on the same tax base, and paid by the taxpayer to the tribe during the same taxable period, as the taxes imposed by this article. To qualify for the credit the tribal tax must be levied on the gross proceeds of sales or gross income from the business conducted in this state. The amount of the credit may not exceed the amount of the taxes due under this article for the taxable period minus the taxpayer's PROPORTIONATE share of the monies distributed to municipalities and counties pursuant to section 42-5029, subsection D for the taxable period.
B. The taxpayer must claim the credit for each taxable period in the manner prescribed by the department, which may be incorporated in the return form prescribed by section 42-5014. A claim for credit is not allowed if the taxpayer fails to pay the tax due under this article before the payment becomes delinquent.
C. For the purposes of this section, "tribe" includes any federally recognized tribe, nation, band or community of Indians that levy taxes on the gross proceeds of sales or gross income from business conducted in this state. END_STATUTE