Two new Arizona transaction privilege (sales) and use tax incentives have been enacted and are available from July 1, 2004 until June 30, 2014 that aim to assist businesses primarily engaged in the maintenance and health of forest zones. The first is an exemption allowed for any qualifying equipment that is purchased, installed or used for harvesting, transporting, or initially processing forest products or biomass. The second is an exemption for the construction of any building, development, or improvement that harvests, transports or initially processes forest products or biomass, pending that the construction begins prior to 2010. (H.B. 2549, Laws 2004, effective as noted above.)