Arizona Revised Statutes Title 42 — Taxation
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.
Source: view the official text
In this chapter (40 sections)
- 42-3251 · Levy and collection of tobacco tax
- 42-3251.1 · Levy and collection of tobacco tax
- 42-3251.2 · Levy and collection of tobacco tax for smoke-free Arizona…
- 42-3252 · Disposition of monies
- 42-3253 · Administration
- 42-3301 · Definitions
- 42-3302 · Levy; rates; disposition of revenues
- 42-3303 · Tax on the consumer; precollection and remission by…
- 42-3303.1 · Stamps required for cigarettes sold on Indian reservations…
- 42-3304 · Exemptions; rules
- 42-3305 · Enforcement; penalty for failure to precollect and remit tax;…
- 42-3306 · Administration
- 42-3307 · Preemption by state
- 42-3308 · Agreements between the department and tribal tax authorities;…
- 42-3351 · Bonds required of liquor wholesalers; exemption
- 42-3352 · Reports of distillers and manufacturers
- 42-3353 · Return and payment by cider or malt liquor wholesalers
- 42-3354 · Return and payment by spirituous or vinous liquor wholesalers
- 42-3355 · Return and payment by farm wineries, manufacturers, direct…
- 42-3356 · Bonds required of farm wineries and direct shipment…
- 42-3371 · Levy and collection of tax on cigarettes, cigars and other…
- 42-3372 · Disposition of monies
- 42-3401 · Tobacco distributor licenses; application; conditions;…
- 42-3402 · Contraband tobacco products
- 42-3403 · Tobacco product retailers; vehicle as place of business…
- 42-3404 · Exemptions and exclusions of certain tobacco products from…
- 42-3405 · Tobacco manufacturers, importers, distributors and retailers;…
- 42-3406 · Refunds and rebates of tobacco taxes; supporting…
- 42-3451 · Acquisition and possession of cigarettes and roll-your-own…
- 42-3452 · Payment of tax required to sell, distribute or transfer…
- 42-3453 · Presumption of tax on unstamped cigarettes
- 42-3454 · Transport of unstamped cigarettes and untaxed roll-your-own…
- 42-3455 · Cigarette tax stamps; description and characteristics; use by…
- 42-3456 · Tax stamps as indicia of taxes paid; exception; definitions
- 42-3457 · Unstamped cigarettes
- 42-3458 · Discount purchases of tax stamps; refund, redemption and…
- 42-3459 · Secured cigarette stamp purchases on credit; cancellation of…
- 42-3460 · Redemption of unused or spoiled tax stamps and meter…
- 42-3461 · Unlawful use of stamps; classification; definition
- 42-3462 · Cigarette and roll-your-own tobacco; filing requirements;…