HB 2061
Initials VP/AA Page 1 Caucus & COW
ARIZONA HOUSE OF REPRESENTATIVES
Fifty-sixth Legislature
First Regular Session
House: WM DP 6-4-0-0
HB 2061: food; municipal tax; exemption.
Sponsor: Representative Biasiucci, LD 30
Caucus & COW
Overview
Prohibits a city, town or other taxing jurisdiction from imposing a municipal transaction privilege
tax on the sale of food items intended for home consumption.
History
Current state law provides a tax exemption for specific sales of food (A.R.S. § 42-5102) however
it also allows a city, town or other taxing jurisdiction to impose a municipal transaction privilege
tax on food items intended for home consumption. (A.R.S. § 42-6015)
Provisions
1. Prohibits a city, town or other taxing jurisdiction from imposing a municipal transaction
privilege tax on the sale of food items intended for home consumption. (Sec. 1)
2. Makes this act effective on the first day of the month following the general effective date. (Sec.
2)
3. Makes conforming changes. (Sec. 1)
☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☒ Fiscal Note