The resolution proposes a measure regarding the municipal transaction privilege tax in Arizona, which will be submitted to voters for approval. It aims to amend section 42-6015 of the Arizona Revised Statutes, establishing that if a city or town imposes a transaction privilege tax on food items intended for human consumption, the tax must be uniformly applied to all food items without any additional tax differentials. Furthermore, the resolution prohibits municipalities from levying taxes on the manufacture, wholesale, or distribution of food items, as well as on containers used for transporting or consuming food.

Additionally, the resolution specifies that certain food sales, including those eligible for purchase with Supplemental Nutrition Assistance Program (SNAP) benefits and low-cost food sales to eligible individuals, are exempt from the transaction privilege tax. The act is designed to take effect retroactively for taxable periods beginning after the first day of the month following its general effective date, and it mandates that the Secretary of State submit this proposition to voters at the next general election.

Statutes affected:
Introduced Version: 42-6015