---
type: "Bill"
title: "corporate income tax allocation; sales"
description: "corporate income tax allocation; sales"
jurisdiction: "us/states/az"
legislature: "Arizona Legislature"
session: "53rd-2nd-regular"
identifier: "SB 1405"
citation: "Arizona SB 1405 (53rd-2nd-regular)"
classification: ["bill"]
subjects: ["ALLOCATION OF BUSINESS INCOME FOR TAX PURPOSES", "CORPORATE INCOME TAX ALLOCATION", "EFFECTIVE DATE", "SALES", "TAX PURPOSES", "TAXATION OF INCOME - TITLE 43"]
status: "enacted"
primary_sponsors: ["Karen Fann"]
version_count: 3
action_count: 11
vote_count: 3
first_action: "2018-01-29"
last_action: "2018-03-29"
source: "openstates"
source_identifier: "ocd-bill/727ad4d1-478b-4d22-8ce1-95e3f5207e45"
source_url: "https://apps.azleg.gov/BillStatus/BillOverview/70573?SessionId=119"
source_hash: "d8d00f4d778e3b3790782ac04bc37f2fde8364768a6853bd3bd7614004b84e77"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-az"]
---

# Arizona SB 1405 (53rd-2nd-regular) — corporate income tax allocation; sales

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Chaptered Version** (committee substitute) — [source](https://www.azleg.gov/legtext/53leg/2R/laws/0106.htm)
2. **Introduced Version** (committee substitute) — [source](https://www.azleg.gov/legtext/53leg/2R/bills/SB1405P.htm)
3. **Senate Engrossed Version** (committee substitute) — [source](https://www.azleg.gov/legtext/53leg/2R/bills/SB1405S.htm)

## Votes

- do pass amended — **0–0** (fail) · upper
- Passed — **30–0** (pass) · upper
- Passed — **56–3** (pass) · lower

## Sponsors

- Karen Fann — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-02-22** passed `passage, reading-3`
- **2018-03-22** passed `passage, reading-3`
- **2018-02-26** house first reading. `reading-1`
- **2018-02-27** house second reading `reading-2`
- **2018-03-19** house placed on consent calendar
- **2018-01-29** senate first reading `reading-1`
- **2018-01-30** senate second reading `reading-2`
- **2018-03-29** signed by governor `executive-signature`
- **2018-02-22** transmit to house
- **2018-03-22** transmit to senate
- **2018-03-26** transmit to governor `executive-receipt`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/727ad4d1-478b-4d22-8ce1-95e3f5207e45`. Confidence: reported (aggregated from official Arizona legislature records).