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2

*This information is for Model City Tax Code purposes only

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Model City Tax Code

 

Model Option 2 Repealed Effective July 1, 2013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)

 

 

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Winslow

Winslow Transaction Privilege Tax Rates

City/town name:    winslow    city code: ws business code tax rate county: nav
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Winkelman

Winkelman Transaction Privilege Tax Rates

City/town name:    winkelman    city code: wm business code tax rate county: gla/pnl
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Willcox

Willcox Transaction Privilege Tax Rates

City/town name:    willcox    city code: wc business code tax rate county: coh
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Wellton

Wellton Transaction Privilege Tax Rates

City/town name:  wellton    city code: wt business code tax rate county: yma
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Tolleson

Tolleson Transaction Privilege Tax Rates

City/town name:     tolleson    city code: tn business code tax rate county: mar
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Thatcher

Thatcher Transaction Privilege Tax & Use Tax Rates

City/town name:     thatcher    city code: tc business code tax rate county: gra
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Taylor

Taylor Transaction Privilege Tax Rates

City/town name:    taylor    city code: tl business code tax rate county: nav
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Springerville

Springerville Transaction Privilege Tax Rates

City/town name:   springerville    city code: sv business code tax rate county: apa
  • Read more about Springerville

Somerton

Somerton Transaction Privilege Tax & Use Tax Rates

City/town name:    somerton    city code: so business code tax rate county: yma
  • Read more about Somerton

Sierra Vista

Sierra Vista Transaction Privilege Tax & Use Tax Rates

City/town name:       sierra vista    city code: sr business code tax rate county: coh
  • Read more about Sierra Vista
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Cities/Towns that have adopted this Option:
Apache Junction
Benson
Bisbee
Buckeye
Carefree
Cottonwood
Douglas
Duncan
Eagar
El Mirage
Fountain Hills
Fredonia
Gila Bend
Gilbert
Glendale
Holbrook
Maricopa
Miami
Nogales
Page
Paradise Valley
Patagonia
Peoria
Phoenix
Pima
Pinetop-Lakeside
Prescott
Prescott Valley
Queen Creek
Safford
San Luis
Scottsdale
Show Low
Sierra Vista
Snowflake
Somerton
South Tucson
Springerville
St. Johns
Star Valley
Taylor
Tempe
Thatcher
Tolleson
Wellton
Willcox
Winkelman
Winslow
Youngtown
Yuma
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