Arizona 2025 Regular Session

Arizona House Bill HB2772 Compare Versions

Only one version of the bill is available at this time.

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1	1	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)
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9	9	REFERENCE TITLE: sales tax credit; tribal taxes
10	10	State of Arizona House of Representatives Fifty-seventh Legislature First Regular Session 2025
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12	12	Introduced by Representative Tsosie
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14	14	REFERENCE TITLE: sales tax credit; tribal taxes
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64	64	AN ACT
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68	68	Amending title 42, chapter 5, article 1, Arizona Revised Statutes, by adding section 42-5046; relating to transaction privilege tax.
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78	78	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
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80	80	Be it enacted by the Legislature of the State of Arizona:
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82	82	Section 1. Title 42, chapter 5, article 1, Arizona Revised Statutes, is amended by adding section 42-5046, to read:
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84	84	START_STATUTE42-5046. Credit for taxes paid to Indian tribe; definition
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86	86	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.
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88	88	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.
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90	90	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