Not necessarily. Your HSA contributions are a federal tax deduction. That makes them tax-free just after the fact instead of at the time of the contribution).
You will need to check your AZ return, or ask an AZ tax specialist via customer support. Most states take the federal tax return as their "base" and then add or subtract state-specific items. For example, California does not allow a state tax deduction for HSA contributions. So the California state tax return starts with the federal base return and adds back the HSA deduction (either by adding the HSA contributions from your W-2 or adding back the HSA deduction.) However, New York allows an HSA deduction, so it starts with the federal return as its base (which already has the HSA contributions pre-tax or deducted) and does not add them back.
So it depends on whether Arizona adds that after-tax deduction back as a state addition. If yes, then you can list the expenses as an itemized deduction since they were paid with money that is taxable in your state. But if AZ allows the HSA deduction (does not add it back) then you can't deduct your expenses.
