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 subject to this uniform tax, while maintaining the existing provisions for other food items. Additionally, it renumbers the sections and clarifies the definitions related to the sale and distribution of food items.

Furthermore, the bill removes outdated language concerning food items and their definitions, while retaining provisions related to food stamp coupons and sales to eligible individuals. It also establishes an effective date for the act, stating that it will take effect after December 31, 2025. Overall, the bill aims to modernize the tax framework for food sales by clearly delineating which items are subject to the municipal transaction privilege tax.