Arizona 2025 Regular Session

Arizona House Bill HB2766 Compare Versions

Only one version of the bill is available at this time.

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1	1	REFERENCE TITLE: municipal tax; exemption; food State of Arizona House of Representatives Fifty-seventh Legislature First Regular Session 2025 HB 2766 Introduced by Representatives Biasiucci: Blackman, Bliss, Carbone, Carter P, Diaz, Fink, Gillette, Gress, Griffin, Heap, Hendrix, Keshel, Kupper, Lopez, Marshall, Montenegro, Nguyen, Pea, Pingerelli, Powell, Rivero, Taylor, Way, Weninger, Willoughby, Wilmeth An Act amending section 42-6015, Arizona Revised Statutes; relating to municipal transaction privilege tax. (TEXT OF BILL BEGINS ON NEXT PAGE)
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9	9	REFERENCE TITLE: municipal tax; exemption; food
10	10	State of Arizona House of Representatives Fifty-seventh Legislature First Regular Session 2025
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12	12	Introduced by Representatives Biasiucci: Blackman, Bliss, Carbone, Carter P, Diaz, Fink, Gillette, Gress, Griffin, Heap, Hendrix, Keshel, Kupper, Lopez, Marshall, Montenegro, Nguyen, Pea, Pingerelli, Powell, Rivero, Taylor, Way, Weninger, Willoughby, Wilmeth
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14	14	REFERENCE TITLE: municipal tax; exemption; food
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40	40	HB 2766
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44	44	Introduced by
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46	46	Representatives Biasiucci: Blackman, Bliss, Carbone, Carter P, Diaz, Fink, Gillette, Gress, Griffin, Heap, Hendrix, Keshel, Kupper, Lopez, Marshall, Montenegro, Nguyen, Pea, Pingerelli, Powell, Rivero, Taylor, Way, Weninger, Willoughby, Wilmeth
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64	64	An Act
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68	68	amending section 42-6015, Arizona Revised Statutes; relating to municipal transaction privilege tax.
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74	74	(TEXT OF BILL BEGINS ON NEXT PAGE)
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78	78	Be it enacted by the Legislature of the State of Arizona: Section 1. Section 42-6015, Arizona Revised Statutes, is amended to read: START_STATUTE42-6015. Municipal transaction privilege tax; food; exemption A. If a city, town or other taxing jurisdiction imposes a transaction privilege, sales, use, franchise or other similar tax or fee, however denominated, on: 1. The sale of food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items prescribed by section 42-5106, subsection D candy, confectionaries, soft drinks and soda for home consumption, the tax must be applied uniformly with respect to all food candy, confectionaries, soft drinks and soda, and an additional tax or fee differential may not be assessed or applied with respect to any specific food item. 2. The sale of food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items prescribed by section 42-5106, subsection D for consumption on the premises, the tax must be applied uniformly with respect to all food items, and an additional tax or fee differential may not be assessed or applied with respect to any specific food item. B. A city, town or other taxing jurisdiction may not levy a transaction privilege, sales, use, franchise or other similar tax or fee, however denominated, with respect to: 1. The sale of food items, except candy, confectionaries, soft drinks and soda, intended for human consumption as defined by rule adopted pursuant to section 42-5106, items prescribed by section 42-5106, subsection D for home consumption or vitamins for home consumption. 1. 2. The manufacture, wholesale or distribution to or among any wholesalers, distributors or retailers, of food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items prescribed by section 42-5106, subsection D for home consumption or for consumption on the premises. 2. 3. Any container or packaging used exclusively for transporting, protecting or consuming food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items prescribed by section 42-5106, subsection D for home consumption or for consumption on the premises. 3. 4. The sale of food or other items purchased with United States department of agriculture food stamp coupons issued under the food stamp act of 1977 (P.L. 95-113; 91 Stat. 958) or food instruments issued under section 17 of the child nutrition act (P.L. 95-627; 92 Stat. 3603; P.L. 99-661, section 4302; 42 United States Code section 1786) but may impose such a tax consistent with this section on other sales of food. 4. 5. The sale of low or reduced-cost articles of food or drink to eligible elderly or homeless persons or persons with a disability by a business subject to tax under the restaurant classification pursuant to section 42-5074 that contracts with the department of economic security and that is approved by the food and nutrition service of the United States department of agriculture pursuant to the supplemental nutrition assistance program established by the food and nutrition act of 2008 (7 United States Code sections 2011 through 2036c), if the purchases are made with the benefits issued pursuant to the supplemental nutrition assistance program. END_STATUTE Sec. 2. Effective date This act is effective from and after December 31, 2025.
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80	80	Be it enacted by the Legislature of the State of Arizona:
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82	82	Section 1. Section 42-6015, Arizona Revised Statutes, is amended to read:
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84	84	START_STATUTE42-6015. Municipal transaction privilege tax; food; exemption
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86	86	A. If a city, town or other taxing jurisdiction imposes a transaction privilege, sales, use, franchise or other similar tax or fee, however denominated, on:
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88	88	1. The sale of food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items prescribed by section 42-5106, subsection D candy, confectionaries, soft drinks and soda for home consumption, the tax must be applied uniformly with respect to all food candy, confectionaries, soft drinks and soda, and an additional tax or fee differential may not be assessed or applied with respect to any specific food item.
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90	90	2. The sale of food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items prescribed by section 42-5106, subsection D for consumption on the premises, the tax must be applied uniformly with respect to all food items, and an additional tax or fee differential may not be assessed or applied with respect to any specific food item.
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92	92	B. A city, town or other taxing jurisdiction may not levy a transaction privilege, sales, use, franchise or other similar tax or fee, however denominated, with respect to:
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94	94	1. The sale of food items, except candy, confectionaries, soft drinks and soda, intended for human consumption as defined by rule adopted pursuant to section 42-5106, items prescribed by section 42-5106, subsection D for home consumption or vitamins for home consumption.
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96	96	1. 2. The manufacture, wholesale or distribution to or among any wholesalers, distributors or retailers, of food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items prescribed by section 42-5106, subsection D for home consumption or for consumption on the premises.
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98	98	2. 3. Any container or packaging used exclusively for transporting, protecting or consuming food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items prescribed by section 42-5106, subsection D for home consumption or for consumption on the premises.
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100	100	3. 4. The sale of food or other items purchased with United States department of agriculture food stamp coupons issued under the food stamp act of 1977 (P.L. 95-113; 91 Stat. 958) or food instruments issued under section 17 of the child nutrition act (P.L. 95-627; 92 Stat. 3603; P.L. 99-661, section 4302; 42 United States Code section 1786) but may impose such a tax consistent with this section on other sales of food.
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102	102	4. 5. The sale of low or reduced-cost articles of food or drink to eligible elderly or homeless persons or persons with a disability by a business subject to tax under the restaurant classification pursuant to section 42-5074 that contracts with the department of economic security and that is approved by the food and nutrition service of the United States department of agriculture pursuant to the supplemental nutrition assistance program established by the food and nutrition act of 2008 (7 United States Code sections 2011 through 2036c), if the purchases are made with the benefits issued pursuant to the supplemental nutrition assistance program. END_STATUTE
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104	104	Sec. 2. Effective date
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106	106	This act is effective from and after December 31, 2025.