SB 1063 — food; municipal tax; exemption...

BillSenate Number:Engrossed food;

S.B.municipal tax;

1063exemption... Borrelli Floor Amendment Reference to:

PrintedState Billof AmendmentArizona draftedSenate by:Fifty-sixth Legislature First Regular Session SENATE BILL 1063 AN ACT AMENDING SECTION 42-6015, ARIZONA REVISED STATUTES;

LegRELATING CouncilTO FLOORMUNICIPAL AMENDMENTTRANSACTION EXPLANATIONPRIVILEGE 1.TAX.

Delays,(TEXT fromOF theBILL generalBEGINS effectiveON dateNEXT toPAGE) July- 1,i 2025,- theS.B. effective date of the municipal food tax prohibition.

1063 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.

Makesthe conformingsale changes.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.

AmendmentB. explanation prepared by Molly Graver 02/20/2023 Fifty-sixth Legislature Borrelli First Regular Session S.B.

1063A BORRELLIcity, FLOORtown AMENDMENTor SENATEother AMENDMENTStaxing TOjurisdiction S.B.may not levy a transaction privilege, sales, use, franchise or other similar tax or fee, however denominated, with respect to:

10631. (Reference to printed bill) Page 2, strike lines 7 through 9, insert:

"Sec.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.

EffectiveThe datemanufacture, Thiswholesale actor isdistribution effectiveto fromor andamong afterany Junewholesalers, 30,distributors 2025."or Amendretailers, titleof food items intended for human consumption as defined by rule adopted pursuant to conformsection SONNY42-5106 BORRELLIor 1063FloorBORRELLI.docxitems 02/20/2023prescribed 12:19by PMsection C:42-5106, subsection D for home consumption or for consumption on the premises.

ED2. - 1 -

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.