AZ SB1252

Amends Arizona tax law to exclude candy and soft drinks from the food category for sales tax purposes, making them subject to transaction privilege tax.

Defines "candy" as confectionary candy that does not contain flour or that requires refrigeration.

Defines "soft drinks" to include nonalcoholic sweetened beverages, soda, and fruit/vegetable drinks containing 50% or less natural juice, while excluding beverages with more than 50% natural juice, infant formula, weight reduction products, and milk-based drinks.

Excludes energy drinks marketed to enhance bodily energy or performance from the food exemption.

Requires a two-thirds affirmative vote in both houses of the legislature for enactment and takes effect immediately upon the governor's signature.