A. The tax levied by this article does not apply to cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco:

Terms Used In Arizona Laws 42-3304

  • Department: means the department of revenue. See Arizona Laws 42-1001
  • 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
  • Indian tribe: means any organized Indian nation, tribe, band or community that is recognized as an Indian tribe by the United States department of the interior. See Arizona Laws 42-3301
  • 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
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215

1. For which the taxes imposed by article 6 of this chapter have been paid.

2. That are sold by an Indian tribe, or by a federally licensed Indian trader, on an Indian reservation to Indians who are enrolled members of the Indian tribe for whose benefit the Indian reservation was established.

3. That are exempt from tax under 26 United States Code section 5704 and that are distributed according to federal regulations.

B. The department shall adopt rules prescribing the procedures for claiming and verifying sales that are exempt under this section.