The director may enter into agreements with other states on behalf of this state relating to reciprocity in the use of dealer or manufacturer plates on vehicles. The agreements shall permit motor vehicle dealers or manufacturers in another state to use dealer or manufacturer plates issued by that state in this state without registration of the vehicle or payment of taxes in this state. The use of these plates is subject to the same terms and conditions that the other state imposes on the use of the plates in the other state by a motor vehicle dealer or manufacturer doing business in this state without registration of the vehicle or payment of the taxes in the other state.
A.R.S. § 28-406