Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5106
Rules
42-5106 . Rules A. The department shall adopt rules defining food consistent with section 42-5101 and this section. B. The department shall include as food:
# 1.
Returnable containers for which a deposit is collected.
# 2.
Ice and dry ice used in packing, shipping or transporting food.
# 3.
Seeds and plants to grow food for personal consumption. C. The department shall not include food for consumption on the premises, alcoholic beverages, tobacco, medicines or dietary supplements, such as vitamins and protein supplements, as food, unless the item is otherwise deemed to be food under this section. D. Notwithstanding section 42-5101, any ready-to-drink, nonalcoholic beverage that is contained in a closed or sealed bottle, can or carton, that is intended for human consumption and that is intended for home consumption is deemed to be food. E. The department shall adopt rules that, other than for those items specifically included or excluded by subsections B, C and D of this section, define food to be those items that are intended for human consumption and that are intended for home consumption. In adopting these rules, the department shall give strong consideration to those specific items that are then eligible for purchase with supplemental nutrition assistance program benefits so as to effectuate the intent of the legislature as specified in this article.
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In this chapter (40 sections)
- 42-5045 · Youth business; exemption from tax
- 42-5061 · Retail classification; definitions
- 42-5062 · Transporting classification
- 42-5063 · Utilities classification; definitions
- 42-5064 · Telecommunications classification; definitions
- 42-5065 · Publication classification; definition
- 42-5066 · Job printing classification
- 42-5067 · Pipeline classification
- 42-5068 · Private car line classification
- 42-5069 · Commercial lease classification; definitions
- 42-5070 · Transient lodging classification; definition
- 42-5071 · Personal property rental classification; definitions
- 42-5072 · Mining classification; definition
- 42-5073 · Amusement classification
- 42-5074 · Restaurant classification
- 42-5075 · Prime contracting classification; exemptions; definitions
- 42-5076 · Online lodging marketplace classification; definitions
- 42-5101 · Definitions
- 42-5102 · Tax exemption for sales of food; nonexempt sales
- 42-5104 · Records of sales
- 42-5106 · Rules
- 42-5121 · Definitions
- 42-5122 · Tax exemption; sales to Indian tribes, tribally owned…
- 42-5123 · Records of transaction
- 42-5151 · Definitions
- 42-5152 · Presumption
- 42-5153 · Exclusions from sales price
- 42-5154 · Registration of retailers
- 42-5155 · Levy of tax; tax rate; purchaser's liability
- 42-5156 · Tangible personal property provided under a service contract…
- 42-5157 · Motor vehicles removed from inventory; service vehicles
- 42-5158 · Motor vehicles used by motor vehicle manufacturers
- 42-5159 · Exemptions
- 42-5160 · Liability for tax
- 42-5161 · Collection from purchaser; receipt; tax as debt to state
- 42-5162 · Monthly return; time for payment; extension of time;…
- 42-5163 · Personal liability for tax; remedies for collection
- 42-5164 · Disposition of revenue
- 42-5165 · Retailer; advertising absorption of tax prohibited; penalty
- 42-5166 · Diesel fuel imported and used by locomotives; exemption