municipal tax; exemption; food

HCR 2018 is a proposed voter measure (not yet law) that would require Arizona cities and towns to apply a uniform local tax rate to all food sales, eliminating differential tax rates for specific food items. It exempts food manufacturing, wholesale, and distribution from local transaction taxes, and specifically removes taxes on food purchased with SNAP benefits (food stamps) or sold at low cost to eligible elderly, homeless, or disabled individuals through approved programs. The bill affects local governments that impose food taxes, food businesses, and low-income residents using SNAP benefits. If approved by voters, it would apply retroactively to taxable periods starting after the effective date.