ARIZONA HOUSE OF REPRESENTATIVES

Fifty-seventh Legislature

First Regular Session

House: WM DP 5-4-0-0

☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☒ Fiscal Note

HCR 2021: food; municipal tax; exemption

Sponsor: Representative Biasiucci, LD 30

Caucus & COW

Overview

Prohibits a city, town or other taxing jurisdiction from imposing a municipal transaction privilege tax on the sale of food items intended for home consumption.

History

Current state law prohibits a tax exemption for specific sales of food (A.R.S. § 42-5102) however it also allows a city, town or other taxing jurisdiction to impose a municipal transaction privilege tax on food items intended for home consumption (A.R.S. § 42-6015).

Provisions

1.   Prohibits a city, town or other taxing jurisdiction from imposing a municipal transaction privilege tax on the sale of food items intended for home consumption from and after June 30, 2027. (Sec. 1)

2.   Requires the Secretary of State to submit this proposition to the voters at the next general election. (Sec. 2)

3.   Makes conforming changes. (Sec. 1)

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7.                     HCR 2021

8.   Initials VP/DD    Page 0 Caucus & COW

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