Terms Used In Arizona Laws > Title 42 > Chapter 3 > Article 7
- Consumer: means a person in this state that comes into possession of any luxury subject to the tax imposed by this chapter and that, on coming into possession of the luxury, is not a distributor intending to sell or distribute the luxury, retailer or wholesaler. 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
- 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
- Luxury: means any article, object or device on which a tax is imposed under this chapter. See Arizona Laws 42-3001
- Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
- 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
- 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
- Statute: A law passed by a legislature.
- 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