AZ HB2158

Amends Arizona Revised Statutes Section 42-6015 to prohibit cities, towns, and other taxing jurisdictions from imposing differential tax rates on specific food items for home consumption or consumption on premises.

Requires any food tax imposed by municipalities to be applied uniformly across all food items without additional tax or fee differentials for specific products.

Prohibits municipal taxes on the manufacture, wholesale, or distribution of food items intended for human consumption among wholesalers, distributors, and retailers.

Exempts from municipal taxation any containers or packaging used exclusively for transporting, protecting, or consuming food items intended for human consumption.

Maintains exemptions for food and beverages purchased with federal food assistance benefits (food stamps, WIC) and low-cost meals provided to eligible elderly, homeless, or disabled persons through approved supplemental nutrition assistance programs.