42-11122. Exemption for trading commodities A commodity, as defined in 7 United States Code section 2, that is consigned for resale in a warehouse in this state in or from which the commodity is deliverable on a contract for future delivery subject to the rules of a commodity market regulated by the United States commodity futures trading commission is exempt from taxation.
Arizona Legal Code
§ 42.11122
Source: https://www.azleg.gov/ars/42/11122.htm· Version 2026