Arizona Laws 42-5101. Definitions
In this article, unless the context otherwise requires:
Terms Used In Arizona Laws 42-5101
- Business: includes all activities or acts, personal or corporate, that are engaged in or caused to be engaged in with the object of gain, benefit or advantage, either directly or indirectly, but does not include either:
(a) Casual activities or sales. See Arizona Laws 42-5001
- Department: means the department of revenue. See Arizona Laws 42-1001
- Food: means any food item intended for human consumption that is intended for home consumption as defined by rules adopted by the department pursuant to section 42-5106. See Arizona Laws 42-5101
- Hot prepared food: includes those products, items or ingredients of food that are prepared and intended for sale in a heated condition. See Arizona Laws 42-5101
- including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
- Premises: means the total space and facilities in or on which a retailer conducts business and that are owned or controlled, in whole or in part, by a retailer or are made available for the use of customers of the retailer or group of retailers, including any building or part of a building, parking lot or grounds. See Arizona Laws 42-5101
- Retailer: includes every person engaged in the business classified under the retail classification pursuant to section 42-5061 and, when in the opinion of the department it is necessary for the efficient administration of this article, includes dealers, distributors, supervisors, employers and salesmen, representatives, peddlers or canvassers as the agents of the dealers, distributors, supervisors or employers under whom they operate or from whom they obtain the tangible personal property sold by them, whether in making sales on their own behalf or on behalf of the dealers, distributors, supervisors or employers. See Arizona Laws 42-5001
- Sale: means any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatever, including consignment transactions and auctions and transactions facilitated by a marketplace facilitator on behalf of a marketplace seller, of tangible personal property or other activities taxable under this chapter, for a consideration, and includes:
(a) Any transaction by which the possession of property is transferred but the seller retains the title as security for the payment of the price. See Arizona Laws 42-5001
- United States: includes the District of Columbia and the territories. See Arizona Laws 1-215
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 §§ 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 conveniences, trays, glasses, dishes or other tableware and parking areas for the convenience of in-car consumption of food in or on the premises on which the retailer conducts business.
3. "Food" means any food item intended for human consumption that is intended for home consumption as defined by rules adopted by the department pursuant to section 42-5106.
4. "Food for consumption on the premises" includes:
(a) Hot prepared food.
(b) Hot or cold sandwiches.
(c) Food served by an attendant to be eaten at tables, chairs, benches, booths, stools, counters and similar conveniences and within parking areas for the convenience of in-car consumption of food.
(d) Food served with trays, glasses, dishes or other tableware.
(e) Beverages sold in cups, glasses, or open containers.
(f) Food sold by caterers.
(g) Food sold within the premises of theaters, movies, operas, shows of any type or nature, exhibitions, concerts, carnivals, circuses, amusement parks, fairs, races, contests, games, athletic events, rodeos, billiard and pool parlors, bowling alleys, public dances, dance halls, boxing, wrestling and other matches and any business that charges admission, entrance or cover fees for exhibition, amusement or entertainment.
(h) Any items contained in subdivisions (a) through (g) of this paragraph even though they are sold on a take-out or to go basis, and whether or not the item is packaged, is wrapped or is actually taken from the premises.
5. "Hot prepared food" includes those products, items or ingredients of food that are prepared and intended for sale in a heated condition. Hot prepared food includes a combination of hot and cold food items or ingredients if a single price has been established.
6. "Premises" means the total space and facilities in or on which a retailer conducts business and that are owned or controlled, in whole or in part, by a retailer or are made available for the use of customers of the retailer or group of retailers, including any building or part of a building, parking lot or grounds.