ARIZONA
HOUSE OF REPRESENTATIVES
|
HB 2217: TPT; diapers; formula; feminine hygiene |
||
|
PRIME SPONSOR: Representative Hernandez, LD 2 BILL STATUS: Health |
|
|
Relating to a feminine hygiene, diapers and
baby formula TPT exemption.
Provisions
1. Exempts each of the following from state and municipal TPT and use tax through TY 2026:
a. Tampons
b. Sanitary napkins
c. Menstrual sponges
d. Menstrual cups
e. Other feminine hygiene products
f. Baby formula
g. Diapers and other similar disposable items used for incontinence (Sec. 1-3)
Additional Information
TPT is imposed on a vendor for the privilege of conducting business in Arizona. Under this tax, the seller is responsible for remitting to the state the entire amount of tax due based on the gross proceeds or gross income of the business. While the tax is commonly passed on to the consumer at the point of sale, it is ultimately the seller’s responsibility to remit the tax. TPT is broken down into 16 different classifications, one of which is the retail classification. The retail classification is comprised of businesses selling tangible personal property at retail.
Use tax is assessed on items purchased in other states and brought into Arizona for storage, use, or consumption and for which no tax or a tax at a lesser rate has been paid in another state. Use tax is imposed on all transactions in which TPT was not.
---------- DOCUMENT FOOTER ---------
Fifty-third Legislature HB 2217
Second Regular Session Version 2: Health
---------- DOCUMENT FOOTER ---------
