ARIZONA REVISED STATUTES
Arizona Tobacco Taxes: Title 42, Chapter 3, Articles 10 - 12
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Section |
Headnote |
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ARTICLE 10 |
DISTRIBUTORS AND RETAILERS OF TOBACCO PRODUCTS |
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Tobacco distributor licenses; application; conditions; revocations, suspensions and cancellations |
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Contraband tobacco products |
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Tobacco product retailers; license required; vehicle sales prohibited; exceptions |
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Exemptions and exclusions of certain tobacco products from tobacco taxes |
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Tobacco manufacturers, importers, distributors and retailers; recordkeeping and invoicing requirements; retention period |
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Refunds and rebates of tobacco taxes; supporting documentation; distributor's burden of proof |
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ARTICLE 11 |
CIGARETTES AND ROLL-YOUR-OWN TOBACCO |
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Acquisition and possession of cigarettes and roll your-own tobacco; definitions |
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Payment of tax required to sell, distribute or transfer tobacco products |
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Section |
Headnote |
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Presumption of tax on unstamped cigarettes |
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Transport of unstamped cigarettes and untaxed roll your-own tobacco prohibited; exceptions |
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Cigarette tax stamps; description and characteristics; use by licensed distributors; affixation standards; metering |
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Tax stamps as indicia of taxes paid; exception; definitions |
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Unstamped cigarettes |
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Discount purchases of tax stamps; refund, redemption and rebate amounts |
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Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action; bonding requirement; waiver |
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Redemption of unused or spoiled tax stamps and meter registration; definitions |
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Unlawful use of stamps; classification; definition |
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Cigarette and roll your own tobacco distributors; filing requirements; definitions |
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ARTICLE 12 |
TOBACCO PRODUCTS OTHER THAN CIGARETTES |
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Return and payment by distributors of tobacco products other than cigarettes |
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Transport of untaxed other tobacco products prohibited; exceptions; definition |
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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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| Section | Headnote |
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| 42-3453 | Presumption of tax on unstamped cigarettes |
| 42-3454 | Transport of unstamped cigarettes and untaxed roll your-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 roll your own 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. |
