---
type: "Bill"
title: "retail TPT; bad debt deduction"
description: "retail TPT; bad debt deduction"
jurisdiction: "us/states/az"
legislature: "Arizona Legislature"
session: "53rd-1st-regular"
identifier: "SB 1152"
citation: "Arizona SB 1152 (53rd-1st-regular)"
classification: ["bill"]
subjects: ["BAD DEBT DEDUCTION", "RETAIL AND RETAILERS", "RETAIL TPT", "RETAIL TRANSACTION PRIVILEGE", "TAXATION"]
status: "enacted"
primary_sponsors: ["Debbie Lesko"]
version_count: 4
action_count: 12
vote_count: 0
first_action: "2017-01-19"
last_action: "2017-05-22"
source: "openstates"
source_identifier: "ocd-bill/73aae934-09ff-4e80-9364-448cb2622dad"
source_url: "https://apps.azleg.gov/BillStatus/BillOverview/68905?SessionId=117"
source_hash: "4c84cfa787cacfe41a00b5f37355b77de032d31f5eeffb139289c3c160a18ff8"
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 1152 (53rd-1st-regular) — retail TPT; bad debt deduction

## Version chain

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

1. **Chaptered Version** (committee substitute) — [source](http://www.azleg.gov/legtext/53leg/1R/laws/0332.htm)
2. **House Engrossed Version** (committee substitute) — [source](http://www.azleg.gov/legtext/53leg/1R/bills/SB1152H.htm)
3. **Introduced Version** (committee substitute) — [source](http://www.azleg.gov/legtext/53leg/1R/bills/SB1152P.htm)
4. **Senate Engrossed Version** (committee substitute) — [source](http://www.azleg.gov/legtext/53leg/1R/bills/SB1152S.htm)

## Sponsors

- Debbie Lesko — primary (person)

## Timeline

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

- **2017-01-23** senate second reading `reading-2`
- **2017-02-28** passed `passage, reading-3`
- **2017-02-28** transmit to house
- **2017-03-02** house first reading. `reading-1`
- **2017-01-19** senate first reading `reading-1`
- **2017-05-04** passed `passage, reading-3`
- **2017-05-04** transmit to senate
- **2017-03-06** house second reading `reading-2`
- **2017-05-04** failed `failure`
- **2017-05-09** passed `passage`
- **2017-05-10** transmit to governor `executive-receipt`
- **2017-05-22** signed by governor `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/73aae934-09ff-4e80-9364-448cb2622dad`. Confidence: reported (aggregated from official Arizona legislature records).