The Arizona Revised Statutes have been updated to include the revised sections from the 55th Legislature, 2nd Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 1st Regular Session, which convenes in January 2023.
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
3-563 - Tax, license or fee against producers and purchasers prohibited
<!Creation Date: 09/15/22>
<!Author: Arizona Legislative Council>
3-563. Tax, license or fee against producers and purchasers prohibited
A. A tax, license or fee may not be imposed or levied on or demanded or collected from:
1. A producer for a sale of a food product.
2. A purchaser of a food product from a producer.
B. A penalty or punishment may not be imposed on account of the sale of a food product, except for a violation of laws providing for inspection.
C. A municipal ordinance that seeks to impose or subject a producer, or a purchaser of a food product from a producer, to a tax, license or fee is void, except that all such products in common with similar products offered for sale by persons not the producers thereof are subject to inspection. A municipal ordinance providing for inspection is not valid unless it applies in the same manner and terms to other persons offering similar products for sale.