A transportation network company that has a permit issued pursuant to this article and a transportation network company driver may not be required to pay transaction privilege tax or any similar tax imposed by any taxing authority in this state on transactions in which a transportation network company driver is providing transportation network services.

Terms Used In Arizona Laws 28-9557

  • Driver: means a person who drives or is in actual physical control of a vehicle. See Arizona Laws 28-101
  • State: means a state of the United States and the District of Columbia. See Arizona Laws 28-101
  • Transportation network company: means an entity that has been issued a permit pursuant to this article, that operates in this state, that uses a digital network or software application to connect passengers to transportation network services provided by transportation network company drivers and that may but is not deemed to own, operate or control a personal motor vehicle of a transportation network company driver. See Arizona Laws 28-9551
  • Transportation network company driver: means an individual who receives connections to potential passengers and related services from a transportation network company in exchange for payment of a fee to the transportation network company and who operates a motor vehicle that is both of the following:

    (a) Owned, leased or otherwise authorized for use by the individual. See Arizona Laws 28-9551

  • Transportation network services: means the transportation of a passenger between points chosen by the passenger and arranged with a transportation network company driver through the use of a transportation network company's digital network or software application beginning when a transportation network company driver accepts a request for transportation network services received through the transportation network company's digital network or software application, continuing while the transportation network company driver provides transportation network services in a transportation network company vehicle and ending when the passenger exits the transportation network company vehicle or when the trip is canceled. See Arizona Laws 28-9551