A. Except as provided in subsection B of this section, a person may not:

Terms Used In Arizona Laws 42-3452

  • affixed: include imprinting tax meter stamps on packages and individual containers as authorized by the department. See Arizona Laws 42-3001
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • 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

  • 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
  • Tobacco products: means all luxuries included in section 42-3052, paragraphs 5 through 9. See Arizona Laws 42-3001

1. Sell, offer for sale, distribute or transfer any tobacco products on which a tax is imposed by this chapter to any person within this state unless at the time of the sale, distribution or transfer the tax has been paid. The department shall consider tobacco taxes paid at the time of the sale, distribution or transfer of cigarettes if evidenced by an Arizona tax stamp or any other official indicia affixed to the package by a licensed distributor. The department shall consider tobacco taxes paid at the time of the sale, distribution or transfer of tobacco products other than cigarettes if a licensed distributor reports and remits the taxes on the products in accordance with the manner, method and time prescribed by section  42-3501. Sworn returns that are prepared and remitted by a licensed distributor under section 42-3501 constitute official indicia that tobacco taxes have been paid on the tobacco products.

2. Sell cigarettes that have Arizona tax stamps affixed unless the tax evidenced by the stamps is actually paid.  The department shall not refund any amount of that tax on the grounds that the stamps are not required to be affixed to the cigarettes.

B. A distributor licensed pursuant to section 42-3401 may not sell, distribute or transfer tobacco products for which the distributor is licensed to another such licensed distributor without paying the tax at the time of the sale, distribution or transfer.