cause a tobacco product to be ordered or purchased by anyone other than a licensed person or a retailer who orders or purchases from a licensed person, including by ordering or purchasing a tobacco product
knowingly provide substantial assistance to a person who violates this section.
A common carrier shall not knowingly transport a tobacco product for a person who is in violation of this section. For the purposes of this section, tobacco products means the all luxuries included in Ariz. Rev. Stat. § 42-3052, paragraphs 5, 6, and 7. Tobacco product does not include pipe tobacco or cigars.
A person may not hold, store or transport untaxed roll-your-own tobacco or other tobacco products for sale or distribution in any vehicle. This does not apply to a vehicle that is owned, operated or contracted by a person who holds a valid license issued as a distributor and is transporting untaxed roll-your-own tobacco or other tobacco products from one to another of the licensee’s places of business listed on its application; or a vehicle that is transporting untaxed roll-your-own tobacco or other tobacco products to a licensed distributor as part of a lawful sale or in interstate commerce to a person lawfully operating as a manufacturer, distributor or retailer.
Every distributor acquiring or possessing any untaxed tobacco products for the purpose of making the initial sale or distribution in Arizona must obtain a Tobacco Distributor License from the Department of Revenue by filing a License Application for Distributors of Tobacco Products (Form 10428) and a fee of $25 for each place of business listed in the application. Tobacco Distributor Licenses are valid for one year from the date of issue and must be renewed annually by filing the same forms.
Additional information about licensing in Arizona is available in the Operating Your Business and Definitions section.
Arizona does not have any specific age verification requirements for the shipping of tobacco products.
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.
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.