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Arizona Grocery Tax (2026)

Permitted: Food for home consumption (groceries) is exempt from Arizona's state transaction privilege (sales) tax under A.R.S. § 42-5102; food for consumption on the premises (prepared/restaurant food) is taxable.

PermittedVerified Jul 3, 2026

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Food for home consumption (groceries) is exempt from Arizona's state transaction privilege (sales) tax under A.R.S. § 42-5102; food for consumption on the premises (prepared/restaurant food) is taxable. City tax treatment of groceries can vary — check local rates.

Official source: azleg.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Grocery Tax in states bordering Arizona

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

CaliforniaPermitted
Sales of food products for human consumption (groceries) are exempt from sales and use tax (CDTFA Regulation 1602; Rev. & Tax. Code § 6359). Tax still applies to hot prepared foods, carbonated and alcoholic beverages, and dietary supplements.
Verified Jul 3, 2026 · Source: cdtfa.ca.gov · Full California rule →
ColoradoPermitted
Food for home consumption is exempt from the 2.90% state sales tax; some home-rule cities and counties still tax food (check locally).
Verified Jul 4, 2026 · Source: tax.colorado.gov · Full Colorado rule →
NevadaPermitted
Groceries (food for human consumption) are exempt from sales and use tax under the Nevada Constitution (Art. 10 §3A) and NRS 372.284. Prepared food intended for immediate consumption, alcoholic beverages, and items such as tonics and vitamins remain taxable.
Verified Jul 3, 2026 · Source: tax.nv.gov · Full Nevada rule →
New MexicoPermitted
Qualifying grocery food sold by retail food stores is deductible from gross receipts tax (Section 7-9-92 NMSA), so groceries are generally untaxed; alcoholic beverages, tobacco, and prepared hot food do not qualify.
Verified Jul 16, 2026 · Source: realfile.tax.newmexico.gov · Full New Mexico rule →
UtahConditional
Groceries taxed at a reduced 3% combined rate (1.75% state + 1.25% local).
Verified Jul 13, 2026 · Source: tax.utah.gov · Full Utah rule →

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