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.
A.R.S. § 34-243.01
Effect of transaction privilege and use taxes in awarding contracts for furnishing any kind of equipment or materials or construction
Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.