SALE OF FOOD FOR HOME CONSUMPTION

Since Tempe began imposing a city privilege tax, it has taxed the sale of food for home consumption.  With the adoption of the temporary privilege tax increase of .2%, the Tempe privilege tax rate on the sale of food for home consumption remains as 1.8%.  This revenue has now been assigned its own Business Class Code, "18", which will appear on the tax returns.

Food for Home Consumption are items intended for human consumption at home and does not include alcoholic beverages or tobacco products.  The City of Tempe follows the State of Arizona's definition .

For the City of Tempe purposes, in order to report food sales as Sale of Food for Home Consumption, you must be eligible to participate in the EBT card program.