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In the Stamper v. Scottsdale case, Arizona's Court of Appeals recently held that Scottsdale Proposition 490, which authorized a special-purpose 0.15% sales and use tax for thirty years effective July 1, 2025, was not a referendum subject to Arizona's constitutional provision that requires a sixty percent supermajority to approve taxes via Arizona's constitutional referendum process. Rather, the court determined that Scottsdale's city council submitted Proposition 490 for voter approval under statutory authority, which did not implicate Arizona's constitutional restrictions on referenda.

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James G. Busby, Jr.

 

Below you will find:

  • Details re: my upcoming speaking engagements
  • A way to connect with me on LinkedIn
  • A link to my website with dozens of articles relating to Arizona SALT issues, my annual summaries of Arizona tax legislation, my previous Arizona SALT Newsletters, information about proposed Arizona SALT legislation, and more
  • A way for others to join my e-mail list (forward this now!)

Please contact me with all of your Arizona SALT needs:

(602) 430-9433

JBusby@CavanaghLaw.com

www.AZsaltLaw.com

IPT Rocky Mountain

SALT Workshop

November 4, 2026

Colorado Springs, CO

Sales Taxation of Data Centers


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ATRA Outlook Conference

November 13, 2026

Scottsdale, AZ

Tax Compliance and

Litigation Update


IPT Local Luncheon

December 3, 2026

Scottsdale, AZ

Legislative Updates for Sales, Use, Property, and Arizona Income Tax

NYU Institute on SALT

December 14, 2026

New York, NY

Digital Goods and Mixed

Service Transactions

Arizona Forum for Improvement in Taxation

January 21, 2027

Phoenix, AZ

Arizona's Speculative Builder Tax

 
 
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