This bill proposes updates to section 42-6015 of the Arizona Revised Statutes concerning the municipal transaction privilege tax. The current law specifies that the sale of food or other items purchased with United States Department of Agriculture food stamp coupons is exempt from this tax. The bill would amend this by replacing the reference to food stamp coupons with benefits issued under the Supplemental Nutrition Assistance Program (SNAP) and the Special Supplemental Food Program for Women, Infants, and Children (WIC). Additionally, it clarifies that the exemption applies regardless of the purchaser's eligibility for these programs, while allowing municipalities to impose taxes on other food sales.

Furthermore, the bill includes a retroactive application clause, stating that the changes would apply to taxable periods beginning on or after the first day of the month following the general effective date of the act. This means that any sales made during that period would be subject to the updated provisions of the law.

Statutes affected:
Introduced Version: 42-6015