AZ HCR2021

Amends Arizona Revised Statutes section 42-6015 to regulate municipal transaction privilege taxes on food items for home consumption.

Requires any municipal tax on food for home consumption to be applied uniformly to all food items without differential rates for specific items.

Exempts from municipal taxation the manufacture, wholesale, distribution, containers, and packaging of food items, as well as food purchased with USDA food stamps or SNAP benefits.

For jurisdictions that approved food taxes before January 1, 2025: taxes below 2% may increase up to 2% with voter approval; taxes at 2% or higher cannot increase, and no changes allowed in the 24 months before June 30, 2027.

For jurisdictions that did not approve food taxes before January 1, 2025: any new tax or increase must be voter-approved, capped at 2%, and cannot be adopted in the 24-month period before June 30, 2027; applies retroactively from December 31, 2024.