HB 2061 — food; municipal tax; exemption.

HOUSEHouse FLOOREngrossed AMENDMENTfood; EXPLANATION Bill Number:

HBmunicipal 2061tax; Floor Amendment Biasiucci The Rep.

Biasiucciexemption. floor amendment dated March 17, 2023 at 11:55 AM makes the act effective on July 1, 2025.

AmendmentState explanationof preparedArizona byHouse Vinceof PerezRepresentatives PhoneFifty-sixth NumberLegislature 926-5989First lsRegular 3/20/2023Session Fifty-sixthHOUSE LegislatureBILL Biasiucci2061 FirstAN RegularACT SessionAMENDING H.B.SECTION 42-6015, ARIZONA REVISED STATUTES;

2061RELATING BIASIUCCITO FLOORMUNICIPAL AMENDMENTTRANSACTION HOUSEPRIVILEGE OFTAX. REPRESENTATIVES AMENDMENTS TO H.B.

2061(TEXT (ReferenceOF toBILL printedBEGINS bill)ON PageNEXT 2,PAGE) strike- linesi 7- throughH.B. 9, insert:

"Sec.2061 Be it enacted by the Legislature of the State of Arizona:

Section 1.

Section 42-6015, Arizona Revised Statutes, is amended to read:

42-6015.

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 for home consumption, the tax must be applied uniformly with respect to all food, and an additional tax or fee differential may not be assessed or applied with respect to any specific food item.

Effectivethe datesale Thisof actfood isitems effectiveintended fromfor andhuman afterconsumption Juneas 30,defined 2025."by Amendrule titleadopted pursuant to conformsection LEO42-5106 BIASIUCCIor 2061FloorBIASIUCCI1.docxitems 03/17/2023prescribed 11:55by AMsection C: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.

EDB.

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 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.

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.