Arizona § 34-243.01 Effect of transaction privilege and use taxes in awarding contracts for furnishing any kind of equipment or materials or construction

Arizona Statutes

§ 34-243.01 — Effect of transaction privilege and use taxes in awarding contracts for furnishing any kind of equipment or materials or construction

Arizona § 34-243.01

Title 34Arizona Revised Statutes

Ch. 2EMPLOYMENT OF CONTRACTORS

Art. 3Eligibility and Preference of Contractors and Subcontractors

This text of Arizona § 34-243.01 (Effect of transaction privilege and use taxes in awarding contracts for furnishing any kind of equipment or materials or construction) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 34-243.01 (2026).

Text

In awarding contracts for furnishing any kind of equipment or materials or construction to a political subdivision of this state, the amount of any applicable transaction privilege or use tax of a political subdivision of this state shall not be a factor in determining the lowest bidder whenever a competing bidder located outside this state is not subject to a transaction privilege or use tax of a political subdivision of this state.

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In awarding contracts for furnishing any kind of equipment or materials or construction to a political subdivision of this state, the amount of any applicable transaction privilege or use tax of a political subdivision of this state shall not be a factor in determining the lowest bidder whenever a competing bidder located outside this state is not subject to a transaction privilege or use tax of a political subdivision of this state.