Bill > HCR2018

This resolution amends Arizona Revised Statutes Section 42-6015 to clarify and expand exemptions from municipal transaction privilege taxes, which are local taxes on sales or services. The key provisions state that cities and towns cannot impose a higher tax or fee on specific food items intended for human consumption, whether for home consumption or consumption on the premises, and must apply taxes uniformly to all food. Furthermore, municipalities are prohibited from taxing the wholesale or distribution of such food items, or the containers used for them. Crucially, the resolution updates and broadens the exemption for food purchased with federal nutrition assistance benefits, specifically mentioning the Supplemental Nutrition Assistance Program (SNAP), formerly known as food stamps, and the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC), regardless of the purchaser's eligibility for these programs. It also allows for exemptions on low-cost food sold to eligible elderly, homeless, or disabled individuals by qualifying businesses under SNAP. The act applies retroactively to taxable periods beginning after the general effective date.

https://apps.azleg.gov/BillStatus/BillOverview/84158