Arizona SB 1516: guardianship; guardian obligations; wards' rights

Bill Text

SB1516 - 572R - I Ver 

 REFERENCE TITLE: TPT; registration; exemption; aircraft

 State of Arizona

 Senate

 Fifty-seventh Legislature

 Second Regular Session

 2026

 SB 1516

 Introduced by 

 Senator 
 Dunn

AN 
ACT

Amending section 28-8322, Arizona Revised 
Statutes; amending title 41, chapter 10, article 1, Arizona Revised Statutes, 
by adding section 41-1530; amending section 42-5061, Arizona 
Revised Statutes; amending section 42-5159, Arizona Revised Statutes, as 
amended by Laws 2025, chapter 135, section 2 and chapter 247, section 2; 
repealing section 42-5159, Arizona Revised Statutes, as amended by laws 
2025, chapter 251, section 13; relating to aviation.

(TEXT OF BILL BEGINS ON NEXT PAGE)

Be it enacted by the Legislature of the State of Arizona:

Section 1. Section 28-8322, Arizona Revised 
Statutes, is amended to read:

START_STATUTE28-8322. Registration; exceptions; definitions

A. Aircraft based in this state shall be registered 
with the department.

B. A person or governmental entity shall register an 
aircraft by applying to the department on a form provided by the department 
within sixty days after the aircraft is brought into this state. A 
person who registers an aircraft shall renew the registration annually as 
prescribed by section 28-8322.01.

C. The department shall not issue a registration 
certificate for an aircraft to a person who is subject to the use tax paid 
pursuant to title 42, chapter 5, article 4 unless the applicable tax has been 
paid as shown by a receipt from the collecting officer.

D. Subsections A and B of this section do not apply 
to aircraft that is any of the following:

1. Operated by an airline company and regularly 
scheduled for the primary purpose of carrying persons or property for hire in 
interstate, intrastate or international transportation.

2. Owned by a nonresident who bases the aircraft in 
this state for a period of not more than ninety consecutive days or ninety days 
in any one calendar year, if the aircraft is not 
engaged in intrastate commercial activity.

3. A balloon.

4. An always hangared aircraft.

E. Aircraft, except aircraft included in subsection 
D, paragraph 1 or 3 of this section, entering the this state to engage in intrastate commercial operations shall 
be registered before commencing these operations.

F. For the purposes of this section: 
, 

1. "Always hangared 
aircraft" means an aircraft that is always stored in a hangar and that is 
not flown.

2. "Balloon" means 
either:

1. (a) An aircraft that is a flexible, nonporous bag 
inflated with a gas that is lighter than air.

2. (b) A hot air balloon. END_STATUTE

Sec. 2. Title 41, chapter 10, article 1, 
Arizona Revised Statutes, is amended by adding section 41-1530, to read:

START_STATUTE41-1530. Capital investment verification; aviation maintenance facility; 
notice; definitions

A. For 
the purposes of section 42-5061, subsection B, 
paragraph 8, subdivision (d) and paragraph 9 and section 
42-5159, subsection B, paragraph 8, subdivision (d) 
and paragraph 9, the authority shall verify capital investments in aviation 
maintenance facilities. 

B. A 
person that makes a capital investment in an aviation maintenance facility 
shall file a sworn certification with the authority that includes the 
following: 

1. The 
name and address of the person. 

2. The 
name and address of the aviation maintenance facility that received the capital 
investment.

3. The 
date the capital investment was made. 

4. a 
statement signed under penalty of perjury that the information contained is 
true and correct according to the best belief and knowledge of the person that 
submitted the information after a reasonable investigation of the facts.

5. Any 
additional information that the authority requires.

C. When 
the authority verifies an aggregate amount of at least $150,000,000 in total 
capital investments in aviation maintenance facilities, the authority shall 
notify the department of revenue of that fact.

D. For 
the purposes of this section: 

1. "aviation 
maintenance facility" means an establishment located in this state that is 
engaged in the business of maintaining, repairing, remodeling or overhauling 
general aviation aircraft. 

2. "Capital 
investment" MEANS an expenditure that is made from and after the effective 
date of this section to acquire, lease or improve property that is used in 
operating an aviation maintenance facility, including land, buildings, machinery, 
equipment and fixtures.END_STATUTE

Sec. 3. Section 42-5061, Arizona Revised 
Statutes, is amended to read:

START_STATUTE42-5061. Retail classification; definitions

A. The retail classification is comprised of the 
business of selling tangible personal property at retail. The tax 
base for the retail classification is the gross proceeds of sales or gross 
income derived from the business. The tax imposed on the retail 
classification does not apply to the gross proceeds of sales or gross inco