TPT; distribution; HURF

HB 2259 creates a new revenue stream for Arizona's highway fund by directing 10% of transaction tax revenues from businesses leasing or renting public-access electric vehicle (EV) charging stations to the Arizona Highway User Revenue Fund. It directly affects EV charging station operators who provide services accessible to the general public under the state's personal property rental classification. The bill amends tax statutes to specify that this 10% distribution applies to "state transaction privilege tax revenues collected under section 42-5010" from such EV charging rentals. This policy change establishes a dedicated funding source for highway maintenance and improvements without altering existing tax rates or creating new taxes.