This state or any political subdivision of this state may not enact or implement any additional fee, tax, assessment, lien or other encumbrance on the transfer of a firearm between two private parties who are not prohibited possessors under state or federal law.
A.R.S. § 44-7852
Private party firearms transfer; state or political subdivision encumbrance prohibited
Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.