ARIZONA STATE SENATE
Phoenix, Arizona
food tax; definition;
clarification
Excludes from the definition
of cold sandwiches, sandwiches whose packaging extends their shelf lives to at
least 24 hours and sandwiches prepared simultaneously with the consumer’s
order.
Current statute exempts,
from transaction privilege taxation (TPT), food not meant to be consumed on the
premises it was purchased. Currently, “cold sandwiches” is undefined. This bill
clarifies which types of cold sandwiches are eligible for the TPT exemption.
S.B. 1106 excludes, from the
definition of cold sandwiches, sandwiches whose packaging extends their shelf
lives to at least 24 hours and sandwiches prepared simultaneously with the
consumer’s order. A fiscal note has
been requested from Joint Legislative Budget Committee staff but has not yet
been received.
1. Excludes from the definition of cold sandwiches:
(a)
Sandwiches
that are packaged in a way that enables them to last for at least 24 hours.
(b)
Sandwiches
that are prepared or modified simultaneously with the consumer’s order.
2. Makes technical changes.
3. Provides for a general effective date.
Prepared by Senate Staff
January 24, 2002