municipal tax; exemption; food
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Overview
This resolution proposes an amendment to Arizona’s municipal transaction privilege tax laws to exempt food items intended for human consumption from certain taxes. Specifically, it prohibits cities and towns from imposing differential taxes on specific food items and exempts the manufacture, wholesale distribution, and packaging of food from taxation. It also ensures that food purchased with federal food assistance programs (like SNAP and WIC) are exempt from local sales taxes, regardless of the purchaser's eligibility for those programs.
Key provisions
- Food items intended for human consumption are exempt from differential taxation by cities and towns.
- The manufacture, wholesale distribution, and packaging of food are exempt from taxation.
- Sales of food purchased with federal food assistance coupons (SNAP, WIC, and special food programs) are exempt from local sales taxes.
- The exemption applies regardless of the purchaser's eligibility for the assistance programs.
- The amendment applies retroactively to taxable periods beginning after the month following the general effective date.
Who is affected
- Cities and towns
- Food manufacturers
- Food distributors
- Retailers of food
- Individuals receiving food assistance (SNAP, WIC, etc.)
Notable changes
- Creates an exemption for food items purchased with federal food assistance benefits.
Bill text
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Sponsors
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9 on record
Primary sponsor
Cosponsors
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