municipal tax; exemption; food

HB 2839 (Arizona) requires cities and towns to apply municipal sales taxes uniformly to all food items, prohibiting extra charges for specific foods. It exempts food manufacturing, distribution, and packaging containers from these taxes, and removes taxes on food purchased with SNAP benefits (food stamps) or low-cost food sold to eligible elderly, homeless, or disabled individuals through approved programs. The law affects local governments imposing food taxes, food businesses, and SNAP recipients by standardizing tax treatment and expanding certain exemptions. It applies retroactively to taxable periods after its effective date.