AZ HB2061

Amends Arizona Revised Statutes section 42-6015 to prohibit municipalities from levying transaction privilege, sales, use, franchise, or similar taxes on food items intended for human consumption sold for home consumption.

Requires any municipal tax on food items for consumption on the premises to be applied uniformly across all food items, with no differential tax rates for specific food products.

Exempts from municipal taxation the manufacture, wholesale, and distribution of food items, as well as containers and packaging used exclusively for transporting, protecting, or consuming such food.

Maintains existing exemptions for food purchased with federal food assistance programs (food stamps, SNAP, child nutrition programs) and low or reduced-cost meals provided to elderly, homeless, or disabled persons through approved nutrition assistance programs.

Effective date: June 30, 2025.