AZ HCR2018

Proposes a constitutional referendum to exempt food eligible for SNAP (food stamps) and WIC benefits from municipal transaction privilege taxes, regardless of whether the purchaser participates in these programs.

Updates outdated statutory references to federal nutrition programs, replacing references to the "food stamp act of 1977" with current Supplemental Nutrition Assistance Program (SNAP) citations under 7 U.S.C. sections 2011-2036d.

Requires municipal taxes on food for home consumption and on-premises dining to be applied uniformly, prohibiting additional taxes or fee differentials on specific food items.

Prohibits cities and towns from taxing the manufacture, wholesale, or distribution of food items intended for human consumption, as well as containers and packaging used exclusively for food transport or consumption.

Would take effect retroactively to taxable periods beginning the first month after voter approval at the next general election.