Exemptions are available for:
- Machinery or equipment used directly in manufacturing, see A.R.S. § 42-5159(B)(1).
- Machinery, equipment or transmission lines used directly in producing or transmitting electrical power, but not including distribution, see A.R.S. § 42-5159(B)(4).
- Machinery or equipment used in research and development, see A.R.S. § 42-5159(B)(14).
- The electricity or natural gas for businesses that are principally engaged in manufacturing or smelting operations. See A.R.S. §§ 42-5063(C)(6) and 42-5159(G).
- Questions can be directed to the Arizona Department of Revenue at .