ARIZONA REVISED STATUTES

Arizona Tobacco Taxes: Title 42, Chapter 3, Articles 10 - 12

Table of Sections
Section	Headnote
ARTICLE 10	DISTRIBUTORS AND RETAILERS OF TOBACCO PRODUCTS
42-3401	Tobacco distributor licenses; application; conditions; revocations, suspensions and cancellations
42-3402	Contraband tobacco products
42-3403	Tobacco product retailers; license required; vehicle sales prohibited; exceptions
42-3404	Exemptions and exclusions of certain tobacco products from tobacco taxes
42-3405	Tobacco manufacturers, importers, distributors and retailers; recordkeeping and invoicing requirements; retention period
42-3406	Refunds and rebates of tobacco taxes; supporting documentation; distributor's burden of proof
*ARTICLE 11*	CIGARETTES AND ROLL-YOUR-OWN TOBACCO
42-3451	Acquisition and possession of cigarettes and roll your-own tobacco; definitions
42-3452	Payment of tax required to sell, distribute or transfer tobacco products


Section	Headnote
42-3453	Presumption of tax on unstamped cigarettes
42-3454	Transport of unstamped cigarettes and untaxed rollyour-own tobacco prohibited; exceptions
42-3455	Cigarette tax stamps; description and characteristics; use by licensed distributors; affixation standards; metering
42-3456	Tax stamps as indicia of taxes paid; exception; definitions
42-3457	Unstamped cigarettes
42-3458	Discount purchases of tax stamps; refund, redemption and rebate amounts
42-3459	Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action; bonding requirement; waiver
42-3460	Redemption of unused or spoiled tax stamps and meter registration; definitions
42-3461	Unlawful use of stamps; classification; definition
42-3462	Cigarette and rollyourown tobacco distributors; filing requirements; definitions
*ARTICLE 12*	TOBACCO PRODUCTS OTHER THAN CIGARETTES
42-3501	Return and payment by distributors of tobacco products other than cigarettes
42-3502	Transport of untaxed other tobacco products prohibited; exceptions; definition
42-3503	Acquisition and possession of untaxed other tobacco products; definitions Questions about Arizona tobacco taxes? Contact our tobacco sales tax consultants to discuss today.

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