Arizona § 42-6110 - County use tax on electricity
Full text of Arizona Arizona Revised Statutes § 42-6110 — County use tax on electricity, with citation guidance and answers to common questions.
§ 42-6110. County use tax on electricity
A. A county with a population of less than one million five hundred thousand persons according to the most recent United States decennial census, on a unanimous vote of the board of supervisors, may levy, and if levied, the department shall collect, a county use tax on electricity purchased by an electricity customer from an electricity supplier, as defined in section 42-5151, and used or consumed in the county.
B. The use tax levied pursuant to this section shall be at a rate applied as a percentage of the use tax rate imposed by chapter 5, article 4 of this title, not to exceed ten per cent.
C. Notwithstanding section 42-6102, the use tax levied pursuant to this section shall be administered subject to chapter 5, article 4 of this title.
D. At the end of each month the state treasurer shall transmit the net revenues collected pursuant to this section to the treasurer of the county levying the tax. The county shall use these revenues to support and enhance countywide services.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-6110
What does Arizona Revised Statutes § 42-6110 cover?
Section 42-6110 ("County use tax on electricity") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-6110?
A common citation format is "Arizona Revised Statutes § 42-6110" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-6110 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.