2

*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Model Option 2 Repealed Effective July 1, 2013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)

 

 

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Winslow

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

Taylor

Taylor Transaction Privilege Tax Rates

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

Springerville

Springerville Transaction Privilege Tax Rates

City/town name:   springerville    city code: sv business code tax rate county: apa

Somerton

Somerton Transaction Privilege Tax & Use Tax Rates

City/town name:    somerton    city code: so business code tax rate county: yma

Sierra Vista

Sierra Vista Transaction Privilege Tax & Use Tax Rates

City/town name:       sierra vista    city code: sr business code tax rate county: coh