AZ SB1405

Amends section 42-5061 to extend the food sales tax exemption to charter schools, allowing charter schools (in addition to school districts) to purchase food and accessory items for student consumption without transaction privilege tax.

Amends section 42-5159 to provide the same use tax exemption for food and accessory tangible personal property acquired by charter schools for preparation and service to persons on charter school premises during school hours.

Makes parallel changes throughout both sections wherever school district food exemptions are referenced, explicitly including charter schools in the exemption language.