Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5452
Levy and rate of tax; effect of federal excise tax
Levy and rate of tax; effect of federal excise tax (Caution: 1998 Prop. 105 applies)
# A.
There is levied and the department shall collect an exteen percent of the price of the marijuana or marijuana product sold. This subsection does not apply to marijuana dispensed to a registered qualifying patient or registered designated caregiver pursuant to title 36, chapter 28.1 by a dual licensee or nonprofit medical marijuana dispensary.
# B.
If the United States levies and collects an excise tax on marijuana and marijuana products, the aggregate of federal and state excise taxes may not exceed a rate of thirty percent of the price of the marijuana or marijuana product sold, and the tax levied pursuant to subsection A of this section shall be lowered accordingly and automatically on the effective date of the federal excise tax.
# C.
A product subject to the tax imposed by this section may not be bundled with a product or service that is not subject to the tax imposed by this section.
# D.
The tax levied and collected pursuant to this section shall not be included in computing the tax base, gross proceeds of sales or gross income of a marijuana establishment for purposes of title 42, chapters 5 and 6, and is not subject to any transaction privilege, sales, use or other similar tax levied by a county, city, town or special taxing district.
# E.
Notwithstanding section 42-3102, the department shall deposit all monies levied and collected pursuant to this section in the smart and safe Arizona fund established by section 36-2856.
Source: view the official text
In this chapter (40 sections)
- 42-5153 · Exclusions from sales price
- 42-5154 · Registration of retailers
- 42-5155 · Levy of tax; tax rate; purchaser's liability
- 42-5156 · Tangible personal property provided under a service contract…
- 42-5157 · Motor vehicles removed from inventory; service vehicles
- 42-5158 · Motor vehicles used by motor vehicle manufacturers
- 42-5159 · Exemptions
- 42-5160 · Liability for tax
- 42-5161 · Collection from purchaser; receipt; tax as debt to state
- 42-5162 · Monthly return; time for payment; extension of time;…
- 42-5163 · Personal liability for tax; remedies for collection
- 42-5164 · Disposition of revenue
- 42-5165 · Retailer; advertising absorption of tax prohibited; penalty
- 42-5166 · Diesel fuel imported and used by locomotives; exemption
- 42-5167 · Use tax direct payment
- 42-5168 · Use tax percentage based reporting; definitions
- 42-5201 · Definitions
- 42-5202 · Levy of tax
- 42-5203 · Sales at retail; exemption
- 42-5204 · Computation of the net severance base
- 42-5205 · Administration; allocation of revenues
- 42-5206 · Sales between affiliated persons
- 42-5251 · Definitions
- 42-5252 · Levy of tax; applicability
- 42-5253 · Remission and distribution of revenues
- 42-5301 · Definition of municipal water delivery system
- 42-5302 · Levy and payment of tax
- 42-5303 · Administration
- 42-5304 · Disposition of revenues
- 42-5351 · Definitions
- 42-5352 · Levy of tax
- 42-5353 · Administration; disposition of revenues
- 42-5354 · Exemption
- 42-5401 · Definitions
- 42-5402 · Levy of tax
- 42-5403 · Administration of tax; distribution of revenues
- 42-5404 · Liability
- 42-5451 · Definitions
- 42-5452 · Levy and rate of tax; effect of federal excise tax
- 42-5453 · Return statement and payment by marijuana establishment;…