Arizona – Amended Food Provisions

SALT Report 2606 – Recently enacted legislation in Arizona amends certain provisions regarding the application of transaction privilege taxes on food. Specifically, Senate Bill 1179 provides that any ready-to-drink, non-alcoholic beverage contained in a closed or sealed bottle, can, or carton intended for human consumption and for home consumption is food. However, this provision excludes beverages that are medicines or dietary supplements such as vitamin or protein supplements from the definition of food.

Additionally, the Bill reflects that statutory references to the Food Stamp Program established in 1977 have been replaced with references to the Supplemental Nutrition Assistance Program established by the Food and Nutrition Act of 2008.

The provisions in this Bill are effective September 13, 2013

For Further Information

Arizona State Legislature – Senate Bill 1179, Laws 2013