2010 Arizona Revised Statutes
Title 42 - Taxation
42-5106 Rules
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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 or tobacco as food. D. The department shall adopt rules which, other than for those items specifically included or excluded by subsections B and C of this section, define food to be those items which are intended for human consumption and which are intended for home consumption. In adopting such rules, the department shall give strong consideration to those specific items which are then eligible for purchase with food coupons issued by the United States department of agriculture so as to effectuate the intent of the legislature as specified in this article. |
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