AZ HB2484

Amends Arizona Revised Statutes section 42-6004 to renumber existing transaction privilege tax exemptions and add a new section 42-6015 governing municipal food taxes.

Requires cities and towns that impose sales tax on food for home consumption or on-premises consumption to apply the tax uniformly to all food items without assessing differential rates on specific items.

Prohibits cities and towns from levying transaction privilege taxes on the manufacture, wholesale, or distribution of food items intended for human consumption, or on containers and packaging used exclusively for transporting or consuming such food.

Maintains existing exemptions for food purchased with USDA food stamp coupons and low-cost food provided to eligible elderly, homeless, or disabled persons through the Supplemental Nutrition Assistance Program.

Approved by the Governor on March 16, 2018.