sales tax credit; tribal taxes

Summary

The bill lets Arizona taxpayers claim a credit against state sales tax for taxes they already paid to an Indian tribe on the same sales or income. One‑twelfth of the credit is sent to the qualifying tribe, which must forward the money to tribal‑owned community or technical colleges, subject to annual caps. This aims to reduce double taxation while supporting tribal higher‑education institutions.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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