This bill proposes updates to section 42-6015 of the Arizona Revised Statutes regarding the municipal transaction privilege tax. The current law defines the sale of food items intended for human consumption and specifies that the tax must be uniformly applied without additional fees for specific food items. The bill introduces new language that excludes candy, confectionaries, soft drinks, and soda from the definition of food items eligible for this uniform tax treatment. It also clarifies that the sale of food items, except for the aforementioned categories, is still subject to the same tax regulations.

Additionally, the bill modifies the structure of the existing statute by renumbering sections and removing outdated language related to food items and their packaging. It maintains provisions regarding the sale of food purchased with USDA food stamp coupons and the sale of low-cost food to eligible individuals. The bill also establishes an effective date of December 31, 2025, for these changes to take effect.

Statutes affected:
Introduced Version: 42-6015