ARIZONA HOUSE OF REPRESENTATIVES Fifty-sixth Legislature First Regular Session
	Senate: COM DP 4-3-0-0 | 3rd Read 16-13-1-0 House: 3rd Read 31-29-0-0

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SB1063: food; municipal tax; exemption. (Substituted for HB 2061)

Sponsor: Senator Borrelli, LD 30

Transmitted to the Governor

Overview

Prohibits a city, town or other taxing jurisdiction from imposing a municipal transaction privilege tax on the sale of food items intended for home consumption.

History

Current state law provides a tax exemption for specific sales of food (A.R.S. § 42-5102) however it also allows a city, town or other taxing jurisdiction to impose a municipal transaction privilege tax on food items intended for home consumption. (A.R.S. § 42-6015)

Provisions

1. Prohibits a city, town or other taxing jurisdiction from imposing a municipal transaction privilege tax on the sale of food items intended for home consumption. (Sec. 1)

2. Makes this act effective on July 1, 2025. (Sec. 2)

3. Makes conforming changes. (Sec. 1)

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7.                   HB 2061

8. Initials VP/AA        Page 0 Transmitted

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