IPCPR Legislative | Arizona

Arizona

arizona

Arizona State Contact Information

Arizona Department of Revenue
Tobacco Tax Section
(602) 716-7808

Arizona Secretary of State
Elections Division
(602) 542-8683
https://www.azsos.gov/contact/Elections

Taxation in Arizona

 

Arizona imposes a luxury privilege tax and additional taxes on all cigars, smoking tobacco, plug tobacco, snuff, and other forms of tobacco. Arizona also imposes a tax on the purchase on an Indian reservation of cigars, smoking tobacco, plug tobacco, snuff, and other forms of tobacco.

 

Ariz. Rev. Stat. § 42-3051: Levy of tax
Ariz. Rev. Stat. § 42-3302: Levy; rates; disposition of revenues
The area of luxury taxation is preempted by the state. A county, city, town, or other political subdivision of Arizona may not levy a luxury tax, as long as the urban revenue sharing fund is maintained as provided in Ariz. Rev. Stat. § 43-206.

 

Ariz. Rev. Stat. § 42-3002: Preemption by state of luxury taxation

The combined tax on smoking tobacco, snuff, fine cut chewing tobacco, cut and granulated tobacco, shorts and refuse of fine cut chewing tobacco, and refuse, scraps, clippings, cuttings, and sweepings of tobacco, excluding tobacco powder or tobacco products used exclusively for agricultural or horticultural purposes and unfit for human consumption, is $0.223 per ounce. The combined tax on all cavendish, plug, or twist tobacco is $0.055 per ounce. The combined tax on cigars of all descriptions, other than small cigars, made of tobacco or any tobacco substitute is:

 

  • $0.218 on each 3 cigars, if manufactured to retail at less than $0.05 each
  • $0.218 on each cigar, if manufactured to retail at more than $0.05 each

 

Ariz. Rev. Stat. § 42-3052: Classifications of luxuries; rates of tax
Ariz. Rev. Stat. § 42-3251: Levy and collection of tobacco tax
Ariz. Rev. Stat. § 42-3251.01: Levy and collection of tobacco tax
Ariz. Rev. Stat. § 42-3371: Levy and collection of tax on cigarettes, cigars, and other forms of tobacco

 

The combined tax on smoking tobacco, snuff, fine cut chewing tobacco, cut and granulated tobacco, shorts and refuse of fine cut chewing tobacco, and refuse, scraps, clippings, cuttings, and sweepings of tobacco purchased on an Indian reservation, excluding tobacco powder or tobacco products used exclusively for agricultural or horticultural purposes and unfit for human consumption, is $0.113 per ounce. The combined tax on all cavendish, plug, or twist tobacco purchased on an Indian reservation is $0.028 per ounce. The combined tax on cigars of all descriptions, other than small cigars, made of tobacco or any tobacco substitute and purchased on an Indian reservation is:

  • $0.11 on each 3 cigars, if manufactured to retail at less than $0.05 each
  • $0.11 on each cigar, if manufactured to retail at more than $0.05 each

 

If an Indian tribe imposes a luxury, sales, transaction privilege, or similar tax on cigars, smoking tobacco, plug tobacco, snuff, and other forms of tobacco but at a rate that is:

  • Less than that prescribed above, the tax imposed will be the difference between the rate prescribed above and the tax imposed by the Indian tribe
  • Equal to or greater than the tax prescribed above, the tax will be zero

 

Ariz. Rev. Stat. § 42-3302: Levy; rates; disposition of revenues
Ariz. Rev. Stat. § 42-3251: Levy and collection of tobacco tax
Ariz. Rev. Stat. § 42-3251.01: Levy and collection of tobacco tax

Each Tobacco Distributor Licensee must file, on or before the 20th day of each month, a Distributor’s Monthly Return of Cigars and Tobacco Products Received (Form 819), all applicable schedules, the Resident Distributor Certification, and payment for taxes due. A return must be filed for each month regardless of whether any sales have been made. Beginning on July 1, 2015, distributors of tobacco products must electronically file returns at https://www.aztaxes.gov/Home.

Ariz. Rev. Stat. § 42-3208: Return and payment by distributors of tobacco products other than cigarettes; report for refund or rebate

Ariz. Rev. Stat. § 42-3501: Return and payment by distributors of tobacco products other than cigarettes

Arizona Department of Revenue: Tobacco Forms
http://www.azdor.gov/Forms/Tobacco.aspx

 

Form 819: Distributor’s Monthly Return of Cigars and Tobacco Products Received – Checklist
http://www.azdor.gov/LinkClick.aspx?fileticket=bIXGRTGajms%3d&tabid=263&mid=866

 

Instructions
http://www.azdor.gov/LinkClick.aspx?fileticket=BwpOxLMR-ck%3d&tabid=263&mid=866

 

Form 819NR: Non-Resident Distributor’s monthly Return of Cigars and Tobacco Products Sold – Checklist
http://www.azdor.gov/LinkClick.aspx?fileticket=RHZLSQfF-4Q%3d&tabid=263&mid=866

Definitions in Arizona

 

“Smoking” means inhaling, exhaling, burning, or carrying or possessing any lighted tobacco product, including cigars, cigarettes, pipe tobacco, and any other lighted tobacco product.

 

Ariz. Rev. Stat. § 36-601.01(A)(11)

 

“Tobacco products” means all cigarettes, smoking tobacco, snuff, fine cut chewing tobacco, cut and granulated tobacco, shorts and refuse of fine cut chewing tobacco, refuse, scraps, clippings, cuttings, and sweepings of tobacco, cavendish, plug or twist tobacco, and cigars of all descriptions but does not include tobacco powder or tobacco products used exclusively for agricultural or horticultural purposes and unfit for human consumption.

 

Ariz. Rev. Stat. § 42-3001(24)
Ariz. Rev. Stat. § 42-3052

 

“Cigar” means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco other than any roll of tobacco that is a cigarette.

 

Ariz. Rev. Stat. § 42-3001(4)

 

“Distributor” means any person that manufactures, produces, ships, transports, or imports tobacco products on which the taxes have not been paid into Arizona or in any manner acquires or possesses tobacco products for the purpose of making the first sale.

 

Ariz. Rev. Stat. § 42-3001(8)

 

“Retailer” means any person that comes into possession of any taxable tobacco products for the purpose of selling it for consumption and not for resale.

 

Ariz. Rev. Stat. § 42-3001(20)

 

“First sale” means the initial sale or distribution in intrastate commerce or the initial use or consumption of cigarettes, roll-your-own tobacco, or other tobacco products.

 

Ariz. Rev. Stat. § 42-3001(10)

 

“Other Tobacco Products” means tobacco products other than cigarettes and roll-your-own tobacco.

 

Ariz. Rev. Stat. § 42-3001(16)

 

“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.

 

Ariz. Rev. Stat. § 42-3001(21)

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