34-243.01. Effect of transaction privilege and use taxes in awarding contracts for furnishing any kind of equipment or materials or construction
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/az/title-34/34-243-01A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.