A.R.S. § 42-3052 — Classifications of luxuries; rates of tax

42-3052 . Classifications of luxuries; rates of tax The taxes under this chapter are imposed at the following rates: 1. On each sealed container of spirituous liquor at the rate of three dollars per gallon and at a proportionate rate for any lesser or greater quantity than one gallon. 2. On each container of vinous liquor, except cider, of which the alcoholic content is not greater than twenty-four per cent by volume at the rate of eighty-four cents per gallon and at a proportionate rate for any lesser or greater quantity than one gallon. 3. On each container of vinous liquor of which the alcoholic content is greater than twenty-four per cent by volume, containing eight ounces or less, twenty-five cents, and for each eight ounces for containers containing more than eight ounces, twenty-five cents. 4. On each gallon of malt liquor or cider, sixteen cents, and at a proportionate rate for any lesser or greater quantity than one gallon. 5. On each cigarette, nine-tenths cent. 6. 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, two cents per ounce or major fraction of an ounce. 7. On all cavendish, plug or twist tobacco, one-half cent per ounce or fractional part of an ounce. 8. On each twenty small cigars or fractional part weighing not more than three pounds per thousand, four cents. 9. On cigars of all descriptions except those included in paragraph 8 of this section, made of tobacco or any tobacco substitute: (a) If manufactured to retail at not more than five cents each, two cents on each three cigars. (b) If manufactured to retail at more than five cents each, two cents on each cigar.