Official Summary Text
SB1090 - 572R - Senate Fact Sheet
A
RIZONA
S
TATE
S
ENATE
RESEARCH
STAFF
MOLLY GRAVER
LEGISLATIVE RESEARCH ANALYST
FINANCE
COMMITTEE
Telephone: (602) 926-3171
TO:����������������� MEMBERS
OF THE SENATE
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FINANCE COMMITTEE
����������������������� *pending committee assignment
DATE:����������� February
5, 2026
SUBJECT:�����
Strike
everything amendment to
S.B. 1090
, relating to municipal tax;
food; exemption
Purpose
Specifies that a city or town may not levy a transaction privilege tax
(TPT) or other similar tax on food or other items that are eligible for
purchase with Supplemental Nutrition Assistance Program (SNAP) or Special
Supplemental Nutrition Program for Women, Infants, and Children (WIC) benefits,
regardless of whether the purchaser is participating in SNAP or WIC.
Background
A city, town or other taxing jurisdiction may not levy a TPT, sales, use,
franchise or other similar tax or fee on the sale of food or other items
purchased using SNAP benefits or food instruments issued under WIC (
A.R.S.
� 42-6015
).
SNAP is a federal program that provides food benefits to low-income
families to supplement the family's grocery budget and assist the family in
affording nutritious food. Nutrition Assistance, formerly known as the Food
Stamp Program, is Arizona�s program under SNAP and is administered by the
Department of Economic Security (DES). Nutrition Assistance provides eligible
households with monthly benefits that may be used to purchase nutritious food.
SNAP benefits allow members to purchase specified eligible food items,
including: 1) fruits and vegetables; 2) breads and cereals; 3) meats, fish and
poultry; 4) dairy products; 5) seeds and plants that produce food for
consumption; and 6) infant formula and diabetic foods. SNAP benefits exclude
the purchase of certain items, such as: alcoholic beverages, non-food items and
foods that are hot at the point of sale (
USDA
;
DES
).
WIC is a federal program that provides nutritious foods to supplement
diets, nutrition education and referrals to health and other social services.
WIC is available to certain women who are currently pregnant, postpartum or breastfeeding,
infants and children up to five years old. WIC authorized foods include infant
cereal, baby foods, iron-fortified adult cereal, fruits and vegetables, juice,
eggs, milk, cheese, yogurt, soy-based beverages, tofu, peanut butter, dried and
canned beans and peas, canned fish, whole wheat bread and other whole-grain
options (
USDA
).
There is no anticipated fiscal impact to the state General Fund
associated with the
strike-everything amendment to S.B. 1090 since the state does not levy TPT on food
items sold by a qualified retailer and intended for home consumption; however,
there may be a change to municipal TPT collections.
Provisions
1.
Replaces
the prohibition against a city or town levying TPT on food or other items
purchased using SNAP or WIC benefits with a prohibition against a city or town
levying TPT on food or other items that are eligible for purchase with SNAP or
WIC benefits, regardless of whether the purchaser is eligible to participate in
SNAP or WIC.
2.
Applies
retroactively to taxable periods beginning on or after the first day of the
month following the general effective date.
3.
Makes
technical changes.
4.
Becomes
effective on the general effective date.
Current Bill Text
Read the full stored bill text
SB1090 - 572R - I Ver
PREFILED��� JAN 05 2026
REFERENCE TITLE:
savings and loan; technical correction
State of Arizona
Senate
Fifty-seventh Legislature
Second Regular Session
2026
SB 1090
Introduced by
Senator
Finchem
AN
ACT
amending section 6-403, arizona
revised statutes; relating to savings and loan associations.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 6-403, Arizona Revised
Statutes, is amended to read:
START_STATUTE
6-403.
Prohibitions
Except as authorized under this title:
1. No person or group of persons shall transact
business within the scope of this chapter
,
or
do any business under any name or title,
or
circulate or
use any advertising
,
or
make any
representation or give any information to any person
, which
that
indicates or reasonably implies the operation of a
business
which
that
is within the
scope of this chapter.
2. No foreign savings and loan association or
savings bank shall be admitted or allowed to maintain an office in this state
to transact the business of a savings and loan association or savings bank.
END_STATUTE