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Phoenix, Ariz., Phoenix City Code § 14-462 (current through Nov. 6, 2019 legislation)

Policy Summary

This policy provides a sales tax exemption for food purchased with food stamps provided through the Food Stamp Program.

Background Information

State Arizona
Jurisdiction Name Phoenix
Jurisdiction Type City,
Population Size 800,000+
Legal Strategies
  • Creates an incentive for a change
  • Creates an exemption
Reach Community-wide
Food System Category Distribute; Get;

Policy Details

Refers to priority populations?
Yes

A grocery store is eligible for the sales tax exemption if they are eligible to participate in the Food Stamp Program. § 14-462(b)(1).

Emergency management?
No
Health-related linkage?
No

Environmental linkage?
No

Economic linkage?
No

Includes findings?
No

Has a stated intent or purpose?
No

Includes definitions?
Yes

§ 14-462(b).

Addresses implementation?
No

Enforcement provisions?
Yes

The "tax collector" may recompute the amount of tax to be paid, if the retailer's records for the sales tax exemption are not properly maintained. § 14-462(e).

Evaluation component?
No

Requires extra investment?
No

Code context and ordinance history

This policy is located in Phoenix, Arizona City Code, Chapter 14 - Privilege and Excise Tax, Article IV - Privilege Taxes, § 14-462 - Retail Sales—Food for Home Consumption. History: Addition on 10-16-2013 by Ordinance No. G-5849; revision on 10-16-2013 by Ord. No. G-5850.

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