Arizona § 42-5158 Motor vehicles used by motor vehicle manufacturers

Arizona Statutes

§ 42-5158 — Motor vehicles used by motor vehicle manufacturers

Arizona § 42-5158

Title 42Arizona Revised Statutes

Ch. 5TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES

Art. 4Use Tax

This text of Arizona § 42-5158 (Motor vehicles used by motor vehicle manufacturers) 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. § 42-5158 (2026).

Text

The tax imposed by this article on a motor vehicle manufacturer for the storage, use or consumption of its maintenance, support or service motor vehicles shall be levied and imposed on a monthly basis and is applied as a percentage of one thirty-ninth of the dealer net price of the motor vehicles. This tax shall not be imposed for more than thirty-nine months on any motor vehicle. Motor vehicles and component parts used in any manner for testing or development by motor vehicle manufacturers are not subject to the tax imposed pursuant to this article.

Free access — add to your briefcase to read the full text and ask questions with AI

The tax imposed by this article on a motor vehicle manufacturer for the storage, use or consumption of its maintenance, support or service motor vehicles shall be levied and imposed on a monthly basis and is applied as a percentage of one thirty-ninth of the dealer net price of the motor vehicles. This tax shall not be imposed for more than thirty-nine months on any motor vehicle. Motor vehicles and component parts used in any manner for testing or development by motor vehicle manufacturers are not subject to the tax imposed pursuant to this article.