A.R.S. § 42-3371 — Levy and collection of tax on cigarettes, cigars and other forms of tobacco

Levy and collection of tax on cigarettes, cigars and other forms of tobacco (Caution: 1998 Prop. 105 applies) In addition to all other taxes, there is levied and shall be col tobacco the following tax: 1. On each cigarette, four cents. 2. On smoking tobacco, snuff, fine cut chewing tobacco, cut and granulated tobacco, shorts and refuse of fine cut chewing tobacco, and refuse, scrubs, clippings, cuttings and sweepings of tobacco, excluding tobacco powder or tobacco products used exclusively for agricultural or horticultural purposes and unfit for human consumption, 9 cents per ounce or major fraction of an ounce. 3. On all cavendish, plug or twist tobacco, 2.2 cents per ounce or fractional part of an ounce. 4. On each twenty small cigars or fractional part weighing not more than three pounds per thousand, 17.8 cents. 5. On cigars of all descriptions except those included in paragraph 4, made of tobacco or any tobacco substitute: (a) If manufactured to retail at not more than five cents each, 8.8 cents on each three cigars. (b) If manufactured to retail at more than five cents each, 8.8 cents on each cigar.