AZ SB1089

Amends Arizona Revised Statutes Section 42-6015 regarding municipal transaction privilege taxes on food items.

Prohibits cities, towns, and other taxing jurisdictions from levying transaction privilege, sales, use, franchise, or similar taxes on food items intended for human consumption purchased for home consumption.

Requires any tax applied to food items for consumption on premises to be applied uniformly across all food items without additional tax or fee differentials for specific items.

Exempts from taxation the manufacture, wholesale, distribution, and containers/packaging of food items for home consumption or on-premises consumption.

Maintains existing exemptions for food purchased with USDA food stamps, SNAP benefits, and low or reduced-cost food sold to eligible elderly, homeless, or disabled persons.

Applies to taxable periods beginning the first day of the month following the general effective date.