In September 2013, the Goldwater Institute, a conservative think tank, filed a lawsuit seeking to block the law's implementation. They argued that the law contains a tax and its implementation under the control of the executive branch violates state laws enforcing the separation of powers.
In 2015, a Superior Court judge ruled against the 36 Republican lawmakers and the Goldwater Institute, saying that the law contains an assessment, not a tax. The Arizona Court of Appeals upheld the Superior Court's 2015 ruling on March 16, 2017.
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The above quotations are from Ballotpedia.org political website.
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