A. From and after December 31, 2014, for cigarettes purchased on an Indian reservation by an enrolled member of the governing tribe:

Terms Used In Arizona Laws 42-3303.01

  • Distributor: means any person that manufactures, produces, ships, transports or imports into this state or in any manner acquires or possesses for the purpose of making the first sale of the following:

    (a) Cigarettes without Arizona tax stamps affixed as required by this article. See Arizona Laws 42-3001

  • Indian: means any person who is duly registered on the tribal rolls of an Indian tribe that occupies an Indian reservation. See Arizona Laws 42-3301
  • Indian reservation: means all lands that are held in trust by the United States within the limits of an area that is set aside by the United States for the exclusive use and occupancy of Indian tribes by treaty, statute or executive order and that is recognized as an Indian reservation by the United States department of the interior. See Arizona Laws 42-3301
  • Luxury: means any article, object or device on which a tax is imposed under this chapter. See Arizona Laws 42-3001
  • Tobacco products: means all luxuries included in section 42-3052, paragraphs 5 through 9. See Arizona Laws 42-3001

1. Where that tribe does not levy an excise tax on tobacco products or exempts its enrolled members from the tax, a distributor shall affix tax-exempt stamps that are distinguishable from any other tax stamp required by this chapter.

2. Where that tribe levies an excise tax on tobacco products and does not exempt its members from the tax, a distributor shall purchase and affix tax stamps pursuant to article 11 of this chapter that are distinguishable from any other tax or tax-exempt stamp required by this chapter.

B. For the purposes of this section, "excise tax on tobacco products" has the same meaning prescribed for "luxury, sales, transaction privilege or similar tax" under section 42-3301.