ARIZONA STATE SENATE
Phoenix, Arizona
REVISED
food tax; definition;
clarification
Excludes from the definition
of "cold sandwiches," prepackaged sandwiches purchased for home
consumption that are not 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. According to the Department
of Revenue (DOR), this bill constitutes a slight expansion of the current TPT
exemption. It will eliminate a few
pending audits with DOR.
S.B. 1106 excludes, from the
definition of "cold sandwiches," prepackaged sandwiches purchased for
home consumption that are not prepared at the same time of the consumer’s
order. According to Joint Legislative Budget Committee staff, the fiscal impact
of this bill is indeterminable but is probably minimal.
1. Excludes from the definition of "cold sandwiches" prepackaged sandwiches intended for home consumption that are not prepared or modified simultaneously with the consumer’s order.
2. Makes technical changes.
3. Provides for a general effective date.
Amendments Adopted by Committee
1. Redefines the criteria for sandwiches to concur with the current definition of "for home consumption."
2. Removes the requirement that sandwiches be packaged in a way that extends their shelf life to at least 24 hours.
Senate Action
FIN 2/4/02 DPA 4-1-3-0
Prepared by Senate Staff
February 4, 2002