{"data":{"id":"us-az/a.r.s.-42-3002","jurisdiction":"us-az","citation":"A.R.S. § 42-3002","heading":"Preemption by state of luxury taxation","body":"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.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/03002.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"e6f15d3878e9db877ac6523e298b3cc4f452c6766f893781a0eb40f1f2186ccf","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-3001","next":"us-az/a.r.s.-42-3003"},"notice":"GroundRules: Original legal text. Not legal advice."}