The taxes under this chapter are imposed at the following rates:

Terms Used In Arizona Laws 42-3052

  • Cavendish: means a tobacco product that is smoked from a pipe and that meets one of the following criteria:

    (a) Is described as cavendish, as containing cavendish or as a cavendish blend on its packaging, labeling or promotional materials. See Arizona Laws 42-3001

  • Cider: means vinous liquor that is made from the normal alcoholic fermentation of the juice of sound, ripe apples, pears or other pome fruit, including flavored, sparkling and carbonated cider and cider made from condensed apple, pear or other pome fruit must, and that contains more than one-half of one percent of alcohol by volume but not more than seven percent of alcohol by volume. See Arizona Laws 42-3001
  • Cigar: means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco other than any roll of tobacco that is a cigarette, as defined in paragraph 6, subdivision (b) of this section. See Arizona Laws 42-3001
  • Cigarette: means either of the following:

    (a) Any roll of tobacco wrapped in paper or any substance not containing tobacco. See Arizona Laws 42-3001

  • Malt liquor: means any liquid that contains more than one-half of one percent alcohol by volume and that is made by the process of fermentation and not distillation of hops or grains, but not including:

    (a) Liquids made by the process of distillation of such substances. See Arizona Laws 42-3001

  • Smoking tobacco: means any tobacco that, because of its appearance, type, packaging, labeling or promotion, is suitable for use and likely to be offered to or purchased by consumers as tobacco for making cigarettes or otherwise consumed by burning. See Arizona Laws 42-3001
  • Spirituous liquor: means any liquid that contains more than one-half of one percent alcohol by volume, that is produced by distillation of any fermented substance and that is used or prepared for use as a beverage. See Arizona Laws 42-3001
  • Tobacco products: means all luxuries included in section 42-3052, paragraphs 5 through 9. See Arizona Laws 42-3001
  • Vinous liquor: means any liquid that contains more than one-half of one percent alcohol by volume and that is made by the process of fermentation of grapes, berries, fruits, vegetables or other substances but does not include:

    (a) Liquids in which hops or grains are used in the process of fermentation. See Arizona Laws 42-3001

1. On each sealed container of spirituous liquor at the rate of three dollars per gallon and at a proportionate rate for any lesser or greater quantity than one gallon.

2. On each container of vinous liquor, except cider, of which the alcoholic content is not greater than twenty-four per cent by volume at the rate of eighty-four cents per gallon and at a proportionate rate for any lesser or greater quantity than one gallon.

3. On each container of vinous liquor of which the alcoholic content is greater than twenty-four per cent by volume, containing eight ounces or less, twenty-five cents, and for each eight ounces for containers containing more than eight ounces, twenty-five cents.

4. On each gallon of malt liquor or cider, sixteen cents, and at a proportionate rate for any lesser or greater quantity than one gallon.

5. On each cigarette, nine-tenths cent.

6. On smoking tobacco, snuff, fine cut chewing tobacco, cut and granulated tobacco, shorts and refuse of fine cut chewing tobacco, and refuse, scraps, clippings, cuttings and sweepings of tobacco, excluding tobacco powder or tobacco products used exclusively for agricultural or horticultural purposes and unfit for human consumption, two cents per ounce or major fraction of an ounce.

7. On all cavendish, plug or twist tobacco, one-half cent per ounce or fractional part of an ounce.

8. On each twenty small cigars or fractional part weighing not more than three pounds per thousand, four cents.

9. On cigars of all descriptions except those included in paragraph 8 of this section, made of tobacco or any tobacco substitute:

(a) If manufactured to retail at not more than five cents each, two cents on each three cigars.

(b) If manufactured to retail at more than five cents each, two cents on each cigar.

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