Arizona Statutes

§ 42-5101 — Definitions

Arizona·Title 42 Arizona Revised Statutes·Ch. 5 TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES·Art. 3 Tax Exemption for Sales of Food

In this article, unless the context otherwise requires:

1."Eligible grocery business" means an establishment that is deemed eligible to participate in the supplemental nutrition assistance program established by the food and nutrition act of 2008 (P.L. 110-246; 122 Stat. 1651; 7 United States Code sections 2011 through 2036a) by the United States department of agriculture food and nutrition service or an establishment that proves to the satisfaction of the department of revenue that, based on the nature of the establishment's food sales, could be eligible to participate in the supplemental nutrition assistance program established by the food and nutrition act of 2008.
2."Facilities for the consumption of food" means tables, chairs, benches, booths, stools, counters and similar conveni

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Related

Rigel Corp. v. State
234 P.3d 633 (Court of Appeals of Arizona, 2010)
14 case citations

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