A. A manufacturer or importer may sell or distribute cigarettes or roll-your-own tobacco to a person who is located or doing business in this state, including Indian reservations located in this state, only if the person is an importer or licensed distributor or the manufacturer sells or distributes cigarettes or roll-your-own tobacco on which a tax has been paid pursuant to section 42-3452.
Terms Used In Arizona Laws 42-3451
- 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
- including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
- Person: means any individual, firm, partnership, joint venture, association, corporation, municipal corporation, estate, trust, club, society or other group or combination acting as a unit, and the plural as well as the singular number. See Arizona Laws 42-3001
- Process: means a citation, writ or summons issued in the course of judicial proceedings. See Arizona Laws 1-215
- Roll: means the assessment and tax roll. See Arizona Laws 42-11001
- Roll-your-own tobacco: means any tobacco that, because of its appearance, type, packaging or labeling, is suitable for use and likely to be offered to or purchased by consumers as tobacco for making cigarettes. See Arizona Laws 42-3001
- Tobacco products: means all luxuries included in section 42-3052, paragraphs 5 through 9. See Arizona Laws 42-3001
- United States: includes the District of Columbia and the territories. See Arizona Laws 1-215
B. An importer may obtain cigarettes only from a manufacturer or importer.
C. A distributor may sell or distribute cigarettes to a person located or doing business in this state, including an Indian reservation in this state, only if the distributor is a licensed distributor.
D. A distributor shall obtain cigarettes only from a manufacturer, importer or licensed distributor.
E. For the purposes of this section:
1. "Importer" means a person who has received approval from the federal alcohol and tobacco tax and trade bureau to directly or indirectly import finished tobacco products into the United States for sale or distribution, pursuant to 26 United States Code section 5712 and 27 Code of Federal Regulations part 41.
2. "Manufacturer" means a person who has received approval from the federal alcohol and tobacco tax and trade bureau to manufacture, fabricate, assemble, process or label finished tobacco products, pursuant to 26 United States Code section 5712 and 27 Code of Federal Regulations part 40.