ADOR recently issued an unclaimed property ruling that should pacify those concerned by the changes to Arizona's unclaimed property laws enacted under SB 1336 (which I addressed in Arizona SALT Newsletter #62). In its ruling, ADOR took the position that property that was not subject to Arizona's unclaimed property laws before SB 1336 will not become subject to such laws because of that act. Also, to track developments relating to proposed Arizona tax legislation, please visit this page on my website.

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

Arizona State Bar

Tax Section

September 8, 2026

Phoenix, AZ & Virtual

What's New with Arizona

State and Local Taxes

National Association of Tax Professionals

September 22, 2026

Virtual from Phoenix, AZ

New Arizona Tax Legislation,

Cases, and Ballot Measures

NASBTS Annual Meeting

October 16, 2026

Philadelphia, PA

Noteworthy Developments in SALT

[Moderating]

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