Ariz. Rev. Stat. § 28-2321
A. Except as otherwise provided in this article, every foreign motor vehicle owned by a nonresident and operated in this state shall be registered and licensed in the same manner as a motor vehicle that has not been registered or licensed if the motor vehicle is operated in this state either:
B. The director shall deposit, pursuant to sections 35-146 and 35-147, fees collected pursuant to this section at ports of entry on the border between this state and Mexico as follows:
C. Sections 28-2322, 28-2323 and 28-2324 and this section do not apply to:
2. A foreign motor vehicle that is owned by a nonresident and operated in this state for the transportation of property in the furtherance of a commercial enterprise and that is either: