Arizona Limit Local Tax Rate on Groceries to 2% of Base Price and Require Voter Approval to Increase Tax Rate Measure (2026)

Arizona Limit Local Tax Rate on Groceries to 2% of Base Price and Require Voter Approval to Increase Tax Rate Measure
Election date November 3, 2026
Topic Ballot measure process and Food and beverage taxes
Status On the ballot
Type Legislatively referred state statute	Origin State legislature

The Arizona Limit Local Tax Rate on Groceries to 2% of Base Price and Require Voter Approval to Increase Tax Rate Measure is on the ballot in Arizona as a legislatively referred state statute on November 3, 2026.

A "yes" vote supports prohibiting local governments from imposing or increasing a tax on the sale of groceries without voter approval and capping the tax rate at 2%.

A "no" vote opposes prohibiting local governments from imposing or increasing a tax on the sale of groceries without voter approval and capping the tax rate at 2%.

Overview

What would the ballot measure do?

See also: Measure design

If adopted by voters, the ballot measure would do two things. First, it would stop cities or local tax jurisdictions from increasing the sales tax on groceries above 2% of the base price. For cities or local tax jurisdictions where the tax rate is already above 2%, the tax rate would not be abolished or decreased, but the tax rate could never increase. Second, it would require that any city or local tax jurisdiction seeking to increase the sales tax on groceries receive voter approval before the tax increase goes into effect. The highest that a sales tax could be raised to is 2%, regardless of voter approval.

The ballot measure does not affect the ability of the state government to levy taxes on groceries. As of 2025, the state of Arizona does not levy a sales or use tax on groceries.

What are considered groceries for the purpose of this measure?

For purposes of this ballot measure, the bill references "food items intended for human consumption." This is defined in Arizona code Sections 42-5101 and 42-5106. It excludes food served and sold in restaurants and food that is sold to be eaten immediately, such as hot food sold at a grocery store and food sold in a drive-through. An Arizona Department of Revenue guide lists examples of food that would be considered groceries under this measure:

“

Bread and flour products; cereal and cereal products. Vegetables and vegetable products; fruit and fruit products. Candy and confectionery; sugar, sugar products and substitutes; cocoa and cocoa products. Butter, oleomargarine, shortening and cooking oils; spices, condiments, extracts and food colorings. Milk and milk products; eggs and egg products. Coffee, coffee substitutes and tea; soft drinks and sodas. Meat and meat products. Packaged ice cream products. Dietary substitutes; diabetic and reduced calorie foods. Bottled water, carbonated and mineral water; ice cubes. Seeds and plants for use in gardens to produce food items for personal consumption.

”

Measure design

Below are the different provisions of House Concurrent Resolution 2021.

Food items intended for human consumption

The bill references "food items intended for human consumption." This is defined in Arizona code Sections 42-5101 and 42-5106. It includes all food intended for home consumption and excludes food served to be eaten immediately. Examples of food excluded from is food served in a restaurant or a drive-through. Food sold with eating utensils is also excluded from this definition.

Jurisdictions without a sales tax on food

In order for any city or local tax jurisdiction to adopt or subsequently increase the tax rate in the future, it would need to be approved by voters in an election and can not be more than 2% of the base price. No city or jurisdiction would be able to create or increase the tax rate between July 1, 2025 and June 30, 2027.

Jurisdictions with a sales tax on food

For cities or local tax jurisdictions where the tax rate is 2% of the base price or less, any increase of the tax rate would need to be approved by voters. They would not be able to increase the tax rate above 2%. No city or municipal government would be able to increase the tax or fee rate until after June 30, 2027.

A city or local tax jurisdiction with a tax rate higher than 2% as of January 1, 2025, would not be able to increase the tax rate, even with voter approval. The tax rate would not be abolished or decreased, but it would remain the same as it was on January 1, 2025.

Text of measure

Full text

The full text of the ballot measure is below:

Support

Supporters

Officials

• State Rep. Leo Biasiucci (R)

Arguments

• State Rep. Leo Biasiucci (R-30): "This is really a thing that I believe in personally. I don't believe that we should be taxing essential foods like eggs and milk and meat. These are the things that every family needs to survive."

Opposition

Opponents

Organizations

• Arizona Municipal Clerks' Association
• League of Arizona Cities and Towns

Arguments

• League of Arizona Cities and Towns: "Under this amendment, 50 of the 71 Arizona cities and towns that levy a food tax would be forced to reduce their rates to 2% on July 1, 2027, impacting communities that rely on this revenue to fund public safety, infrastructure, and essential services. The estimated revenue loss from this new cap is approximately $34.2 million annually. Rural and smaller cities—many of which do not have a property tax—would be particularly hard hit, forcing difficult decisions on how to close budget gaps created by the state-imposed restriction."

Campaign finance

See also: Ballot measure campaign finance, 2026

The campaign finance information on this page reflects the most recent scheduled reports that Ballotpedia has processed, which covered through July 22, 2025. The deadline for the next scheduled reports is October 21, 2025.

Ballotpedia has not found any campaigns that have registered in support or opposition to this ballot measure. If you are aware of a committee registered to support or oppose this measure, please email editor@ballotpedia.org.

	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Support	$0.00	$0.00	$0.00	$0.00	$0.00
Oppose	$0.00	$0.00	$0.00	$0.00	$0.00
Total	$0.00	$0.00	$0.00	$0.00	$0.00

Background

Senate Bill 1063 (2023)

A similar measure was introduced to the state legislature in 2023. On January 18, 2023, state Sen. Sonny Borrelli (R-30) introduced Senate Bill 1063 (SB 1063) to the Arizona State Legislature. The wording of the bill was almost identical to the initial version of HCR 2021 introduced by Rep. Leo Biasiucci (R-30). It would have prohibited all local or city taxation of groceries or food intended for home consumption. For more information on the different versions of HCR 2021 and the progression of HCR 2021 in the Arizona State Legislature, click here.

On February 27, 2023, the state Senate passed the bill in a 16-13 vote with one member not voting. On March 22, 2023, the state House passed the bill in a 31-29 vote. However, on March 28, 2023, Gov. Katie Hobbs (D) vetoed the bill, and it did not become law.

Senate Bill 1063 Vote	Senate			House
	Yes	No	NV	Yes	No	NV
Total	16	13	1	31	29	0
Democratic (D)	0	13	1	0	29	0
Republican (R)	16	0	0	31	0	0

Sales tax on groceries in Arizona

In Arizona, groceries are exempt from state-level sales tax. Any sales or use tax levied on food is at the local or city level. Of the 91 incorporated cities in Arizona, 70 levy a sales tax on groceries. Phoenix, Tucson, and Mesa, the three largest cities in Arizona by population, do not impose a sales tax on groceries. According to the Center on Budget and Policy Priorities, Arizona is one of seven states that does not levy a statewide tax on groceries but cities or other local tax jurisdictions do.

Proposition 300 (1974)

In 1974, Arizona voters decided on a different measure that concerned the prohibition of sales taxes on groceries. Voters decided a Proposition 300, which would have prohibited both the state and local tax jurisdictions from imposing a sales or use tax on groceries. Voters defeated the measure, with 54.6% voting no.

While Proposition 300 did not pass, the state legislature passed a statute in 1980 that exempted the sale of groceries from state's sales tax.

Path to the ballot

A simple majority vote is required during one legislative session for the Arizona State Legislature to place a state statute on the ballot. That amounts to a minimum of 31 votes in the Arizona House of Representatives and 16 votes in the Arizona State Senate, assuming no vacancies. Statutes do not require the governor's signature to be referred to the ballot.

House Concurrent Resolution 2021 (2025)

The measure, HCR 2021, was introduced by state Rep. Leo Biasiucci (R-30) to the Arizona House of Representatives on January 27, 2025. The original version of the bill would have prohibited all local and city taxation of groceries. The state House passed HCR 2021 with amendments on March 4, 2025, by a 37-21 vote, with two representatives not voting. The amendments to the bill added the tax rate limit of 2% of the base price, as well as the requirement that any increases to the sales and use tax rate on groceries be approved by voters. The state Senate passed the amended version of HCR 2021 on June 20, 2025, in a vote of 23-5, with two senators not voting. The amended version is the version that will be placed on the 2026 ballot for voters to decide.

Partisan Direction Index = +68.4% (Republican)

Democratic Support

31.6%

Republican Support

100.0%

Arizona House of Representatives

Voted on March 4, 2025

Votes Required to Pass: 31
	Yes	No	NV
Total	37	21	2
Total %	61.6%	35.0%	3.4%
Democratic (D)	5	21	1
Republican (R)	32	0	1

Arizona State Senate

Voted on June 20, 2025

Votes Required to Pass: 16
	Yes	No	NV
Total	23	5	2
Total %	76.7%	1.7%	6.6%
Democratic (D)	7	5	1
Republican (R)	16	0	1

How to cast a vote

See also: Voting in Arizona

See below to learn more about current voter registration rules, identification requirements, and poll times in Arizona.

How to vote in Arizona

Poll times

In Arizona, all polling places are open from 6:00 a.m. to 7:00 p.m. local time. An individual who is in line at the time polls close must be allowed to vote.

Registration

Check your voter registration status here.

To vote in Arizona, one must be a citizen of the United States and a resident of an Arizona county. A voter must be 18 years or older on or before Election Day. Arizona also requires voters to provide documentary proof of citizenship to vote for state and local elections

To be eligible to vote in an election one must register at least 29 days prior to the election. Individuals can register online, in person at the county recorder's office, or by mail.

Automatic registration

Arizona does not practice automatic voter registration.

Online registration

See also: Online voter registration

Arizona has implemented an online voter registration system. Residents can register to vote by visiting this website.

Same-day registration

Arizona does not allow same-day voter registration.

Residency requirements

Arizona law requires 29 days of residency in the state before a person may vote.

Verification of citizenship

See also: Laws permitting noncitizens to vote in the United States

Arizona requires voters to submit proof of citizenship with their voter registration application to vote in state and local elections. According to the Arizona Secretary of State's website: "A registrant who attests to being a citizen but fails to provide proof of citizenship and whose citizenship is not otherwise verified will be eligible to vote only in federal elections (known as being a 'federal only' voter)." Accepted proof of citizenship include:

• An Arizona Driver's License/Identification Number
• Indian Census Number, Bureau of Indian Affairs Card Number, Tribal Treaty Card Number, or Tribal Enrollment Number
• A photocopy of U.S. naturalization documents
• A photocopy of a birth certificate and supporting legal documentation (i.e., marriage certificate) if the name on the birth certificate is not the same as your current legal name.
• A photocopy of a U.S. passport.
• A photocopy of a Tribal Certificate of Indian Blood or Bureau of Indian Affairs Affidavit of Birth.

On August 22, 2024, the U.S. Supreme Court issued an emergency order partially granting the Republican National Committee and Arizona Republicans' request to enforce a 2022 law related to proof of citizenship requirements. The court allowed the enforcement of the provision requiring the state to reject state voter registration forms submitted without proof of citizenship. Previously, a person who submitted a state voter registration form without proof of citizenship could still be a federal only voter. After the court's ruling, a person unable to provide proof of citizenship would need to submit a federal voter registration form in order to vote in federal elections. Read more about legal challenges to this law here.

All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Seven states — Alabama, Arizona, Georgia, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring verification of citizenship at the time of voter registration, whether in effect or not. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters.

Verifying your registration

The Arizona Voter Information Portal, run by the Arizona Secretary of State's office, allows residents to check their voter registration status online.

Voter ID requirements

Arizona requires voters to present photo identification or two forms of non-photo identification while voting.

The following were accepted forms of identification as of July 2024: Click here for the Arizona Citizens Clean Elections Commission's page on accepted ID to ensure you have the most current information.

Voters can present one of the following forms of ID that contain the voter’s photograph, name, and address:

• Arizona driver’s license
• U.S. federal, state, or local government-issued ID, issued with printed name and address
• Arizona ID card
• Tribal enrollment card or other form of tribal ID

If a voter does not have one of the above forms of ID, the voter can present two of the following forms of ID that contain the voter’s name and address:

• Utility bill in the voter's name
• Bank or credit union statement that is dated within 90 days of the date of the election
• Valid Arizona vehicle registration
• Arizona vehicle insurance card
• Indian census card
• Property tax statement
• Recorder's certificate or voter registration card
• Tribal enrollment card or other tribal ID
• Valid U.S. federal, state, or local government-issued ID with a printed name and address or
• Any mailing in the voter's name that is labeled "official election material"  

Additionally, if a voter presents photo ID that does not list an address within the precinct in which he or she wants to cast a vote, that person may present the photo ID with one non-photo identification material from the second list above. The identification material should include the voter’s address.

See also

2026 ballot measures

View other measures certified for the 2026 ballot across the U.S. and in Arizona.

• 2026 ballot measures
• Arizona 2026 ballot measures
• Arizona elections, 2026

Arizona ballot measures

Explore Arizona's ballot measure history, including legislatively referred ballot measures.

• List of Arizona ballot measures
• Food and beverage taxes ballot measures
• Arizona State Legislature

Legislative process

Understand how measures are placed on the ballot and the rules that apply.

• Legislatively referred state statute
• Arizona Constitution

External links

• Arizona House Concurrent Resolution 2021 (2026)

Footnotes

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