*This information is for Model City Tax Code purposes only

 

 

Model Option 2 Repealed Effective July 1, 2013

Do NOT exempt purchases (and sales) of food for home consumption.  (Model exempts such purchases.)

This is now addressed under MCTC Sec 462, any deductions are found in this section.

Replace: Sec. ___-120 (entire)

with:

Sec. ___-120 (Reserved)

Sec. ___-465(q)

 

(q) food purchased with food stamps provided through the food stamp program established by the Food Stamp Act of 1977 (P.L. 95-113; 91 Stat. 958.7 U.S.C. Section 2011 et seq.) or purchased with food instruments issued under Section 17 of the Child Nutrition Act (P.L. 95-627; 92 Stat. 3603; and P.L. 99-669; Section 4302; 42 United States Code Section 1786) but only to the extent that food stamps or food instruments were actually used to purchase such food.

Sec. ___-660(q) (Use Tax)

 

(q) food purchased with food stamps provided through the food stamp program established by the Food Stamp Act of 1977 (P.L. 95-113; 91 Stat. 958.7 U.S.C. Section 2011 et seq.) or purchased with food instruments issued under Section 17 of the Child Nutrition Act (P.L. 95-627; 92 Stat. 3603; and P.L. 99-669; Section 4302; 42 United States Code Section 1786).

Reg. ___-120.1 (entire)

 

Reg. ___-120.1 (Reserved)

 

 

Taylor

Taylor Transaction Privilege Tax Rates City/Town Name: Taylor City Code: TL Business Code Tax Rate Advertising 018 3.00% Amusements 012 3.00%

Tempe

Tempe Transaction Privilege Tax & Use Tax Rates City/Town Name: Tempe City Code: TE Business Code Tax Rate Advertising 018 1.80% Amusements 012 1.80%

Thatcher

Thatcher Transaction Privilege Tax & Use Tax Rates City/Town Name: Thatcher City Code: TC Business Code Tax Rate Amusements 012 2.50% Contracting

Tolleson

Tolleson Transaction Privilege Tax Rates City/Town Name: Tolleson City Code: TN Business Code Tax Rate Amusements 012 2.50% Contracting-Prime 015 2.50

Wellton

Wellton Transaction Privilege Tax Rates City/Town Name: Wellton City Code: WT Business Code Tax Rate Advertising 018 3.50% Amusements 012 3.50%

Wickenburg

Wickenburg Transaction Privilege Tax Rates City/Town Name: Wickenburg City Code: WB Business Code Tax Rate Advertising 018 2.20% Amusements 012 2.20%

Willcox

Willcox Transaction Privilege Tax Rates City/Town Name: Willcox City Code: WC Business Code Tax Rate Advertising 018 3.00% Amusements 012 3.00%

Winkelman

Winkelman Transaction Privilege Tax Rates City/Town Name: Winkelman City Code: WM Business Code Tax Rate Advertising 018 3.50% Amusements 012 3.50%

Winslow

Winslow Transaction Privilege Tax Rates City/Town Name: Winslow City Code: WS Business Code Tax Rate Advertising 018 3.00% Amusements 012 3.00%

Youngtown

Youngtown Transaction Privilege Tax & Use Tax Rates City/Town Name: Youngtown City Code: YT Business Code Tax Rate Advertising 018 3.00% Amusements
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