State Codes and Statutes

State Codes and Statutes

Statutes > Arizona > Title42 > 42-3002

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.