Title 42 — Taxation
14 chapters · 841 sections in this title.
A.R.S. § 42-3001 Definitions
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In this chapter, unless the context otherwise requires: 1. "Affix" and "affixed" include imprinting tax meter stamps on packages and individual containers as authorized by the department. 2. "Brand family" has the same meaning prescribed in section 44-7111. 3. "Cavendish" means a…
A.R.S. § 42-3002 Preemption by state of luxury taxation
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The area of luxury taxation is preempted by the state. A county, city, town or other political subdivision of this state shall not levy a luxury tax, as long as the urban revenue sharing fund is maintained as provided in section 43-206.
A.R.S. § 42-3003 Powers of administration and regulation
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A. This chapter shall be administered by the department of revenue according to chapter 1, articles 1 and 3 of this title and this chapter. B. In the administration of this chapter the department, its agents and representatives shall possess: 1. The powers, duties and authority o…
A.R.S. § 42-3004 Rules
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The department may: 1. Adopt rules, not in conflict with this chapter, necessary for the enforcement of this chapter, including rules relating to refunds of taxes paid under this chapter. 2. Adopt different detailed rules applicable to diverse methods and conditions of sale or us…
A.R.S. § 42-3005 Agents and other employees; bond; credentials; removal
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A. The department shall appoint, as necessary, such agents, clerks and stenographers authorized by law who: 1. Shall perform duties as may be required not inconsistent with this chapter. 2. May act for the department as it prescribes and as provided by this chapter. B. Each agent…
A.R.S. § 42-3006 Tax stamps; general requirements
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A. The department shall prepare and have on hand official adhesive stamps according to the classifications in section 42-3052 of luxuries upon which a tax is imposed by this chapter and for which the department either collects payment or prepayment of the tax through the purchase…
A.R.S. § 42-3008 Refunds; definitions
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A. Except as provided in subsection C of this section, the tax imposed by this chapter on any luxury shall be refunded when the amount of the tax has been paid and when one of the following applies: 1. Proof is made to the department that the luxuries were exported from this stat…
A.R.S. § 42-3009 Exemption for articles and substances sold in interstate commerce
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The tax imposed by this chapter shall not be imposed upon any article or substance sold in interstate commerce and that this state is prohibited from taxing under the Constitution of the United States.
A.R.S. § 42-3010 Transaction invoices and other records; retention period
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B. Every wholesaler, distributor or retailer shall procure and retain invoices showing the amount and value of each purchase or shipment of any luxuries received, the date of the shipment, the name and location of the shipper and the value of the purchase or shipment. Except as o…
A.R.S. § 42-3051 Levy of tax
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In addition to all other taxes there is levied and imposed and there shall be collected and deposited, pursuant to sections 35-146 and 35-147, in the manner provided by this chapter, taxes on all spirituous, vinous and malt liquors and on all cigarettes, cigars, smoking tobacco, …
A.R.S. § 42-3052 Classifications of luxuries; rates of tax
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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 …
A.R.S. § 42-3053 Method of payment; receipts; electronic filings of returns, reports and other documents; license applications and requests for refund or rebate; definition
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A. All orders for the purchase or receipt of tax stamps required under this chapter must be submitted pursuant to an electronic filing program established by the department. Except as provided in subsection B of this section, all remittances of taxes for the purchase of Arizona t…
A.R.S. § 42-3101 Deposit
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The department shall deposit, pursuant to sections 35-146, 35-147 and 42-1116, all monies received under this chapter accompanied by a monthly statement showing the amount received from each class of luxury prescribed by section 42-3052.
A.R.S. § 42-3102 Distribution to state general fund
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Unless otherwise provided by this article or article 6 or 7 of this chapter, the department shall deposit, pursuant to sections 35-146 and 35-147, all monies collected pursuant to this chapter in the state general fund.
A.R.S. § 42-3103 Monies allocated for state school aid
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The department shall allocate the following monies for the purpose of state school aid: 1. 1.17 per cent of the monies collected pursuant to section 42-3052, paragraph 1. 2. 14 per cent of the monies collected pursuant to section 42-3052, paragraph 3. 3. 19.44 per cent of the mon…
A.R.S. § 42-3104 Monies allocated to the corrections fund
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The department shall deposit, pursuant to sections 35-146, 35-147 and 42-1116, the following monies in the corrections fund established by section 41-1641: 1. 20 percent of the monies collected pursuant to section 42-3052, paragraph 1. 2. 50 percent of the monies collected pursua…
A.R.S. § 42-3106 Monies allocated to the drug treatment and education fund; state department of corrections revolving fund
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A. Notwithstanding any law to the contrary, seven percent of the monies collected pursuant to section 42-3052, paragraph 1 and eighteen percent of the monies collected pursuant to section 42-3052, paragraphs 2, 3 and 4 shall be deposited in the drug treatment and education fund e…
A.R.S. § 42-3151 Inspection of records and stocks of luxuries
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A. All books, papers, invoices and records of any wholesaler, distributor or retailer whether or not required under this chapter to be kept, showing sales, receipts and purchases of luxuries, shall be open for inspection by the department as follows: 1. Except as provided in para…
A.R.S. § 42-3152 Personal liability for tax, increases, interest, penalties and collection charges
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A. Every tax and all increases, interest and penalties imposed by this article, from the time they are due and payable, become a personal debt of the taxpayer to this state. B. A person who fails to remit any additional charge made to cover the tax or truthfully account for and p…
A.R.S. § 42-3153 Remedies for collection
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A. Every tax and all increases, interest and penalties imposed by this article may be collected by action in tax court instituted in the name of this state by the attorney general upon request of the department. This remedy is in addition to existing remedies or those provided by…
A.R.S. § 42-3154 Failure or refusal to permit examination of records; classification; additional civil and criminal penalties
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A. It is unlawful for any person to knowingly fail or refuse to permit any lawful examination of any book, paper, account, record or other memoranda by the department or any of its authorized agents or employees. A person violating this section is guilty of a class 2 misdemeanor.…
A.R.S. § 42-3251 Levy and collection of tobacco tax
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(Caution: 1998 Prop. 105 applies) A. In addition to all other taxes, and in addition to the tax levied and imposed by article 2 of this chapter, there is levied and shall be collected by the department and paid to the state treasurer in the manner provided by this chapter on all …
A.R.S. § 42-3251.01 Levy and collection of tobacco tax
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(Caution: 1998 Prop. 105 applies) A. In addition to the taxes imposed by section 42-3251, paragraphs 1 through 5, there is levied and shall be collected an additional tax of one and one-half times the tax prescribed in that section on January 1, 2002. B. Monies collected pursuant…
A.R.S. § 42-3251.02 Levy and collection of tobacco tax for smoke-free Arizona fund
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(Caution: 1998 Prop. 105 applies) A. In addition to the taxes imposed by 42-3251(1), there is levied and shall be collected an additional tax of one tenth of one cent on each cigarette. B. Monies collected pursuant to this section shall be deposited, pursuant to §§ 35-146 and 35-…
A.R.S. § 42-3252 Disposition of monies
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The department shall deposit, pursuant to sections 35-146 and 35-147, monies levied and collected pursuant to this article in the tobacco tax and health care fund established by section 36-771 for use as prescribed by title 36, chapter 6, article 8.
A.R.S. § 42-3253 Administration
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Unless otherwise provided, the administration of this article is vested in and shall be exercised by the department according to chapters 1 and 2 of this title and articles 1, 2, 3 and 4 of this chapter, this article and articles 10, 11 and 12 of this chapter.
A.R.S. § 42-3301 Definitions
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In this article, unless the context otherwise requires: 1. "Indian" means any person who is duly registered on the tribal rolls of an Indian tribe that occupies an Indian reservation. 2. "Indian reservation" means all lands that are held in trust by the United States within the l…
A.R.S. § 42-3302 Levy; rates; disposition of revenues
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(Caution: 1998 Prop. 105 applies) A. In addition to all other taxes, there is levied and shall be collected by the department a tax on the purchase on an Indian reservation of cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco at the rates prescri…
A.R.S. § 42-3303 Tax on the consumer; precollection and remission by distributor
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A. The taxes levied pursuant to this article are conclusively presumed to be direct taxes on the consumer but shall be precollected and remitted to the department by the distributor for purposes of convenience and facility only. The taxes that the distributor precollects and pays…
A.R.S. § 42-3303.01 Stamps required for cigarettes sold on Indian reservations to enrolled tribal members; definition
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A. From and after December 31, 2014, for cigarettes purchased on an Indian reservation by an enrolled member of the governing tribe: 1. Where that tribe does not levy an excise tax on tobacco products or exempts its enrolled members from the tax, a distributor shall affix tax-exe…
A.R.S. § 42-3304 Exemptions; rules
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A. The tax levied by this article does not apply to cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco: 1. For which the taxes imposed by article 6 of this chapter have been paid. 2. That are sold by an Indian tribe, or by a federally licensed Ind…
A.R.S. § 42-3305 Enforcement; penalty for failure to precollect and remit tax; violation; classification
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A. If the distributor fails to precollect or remit the tax imposed by this article when due, the distributor is subject to a civil penalty equal to the amount of taxes that should have been precollected or remitted but was not. B. A distributor or any person who ships, transports…
A.R.S. § 42-3306 Administration
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Unless otherwise provided, the administration of this article is vested in and shall be exercised by the department according to chapters 1 and 2 of this title and articles 1, 2, 3 and 4 of this chapter, this article and articles 10, 11 and 12 of this chapter.
A.R.S. § 42-3307 Preemption by state
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This state preempts the area of Indian reservation tobacco taxation. A county, city, town or any other political subdivision of this state shall not levy such a tax. Nothing in this article precludes an Indian tribe from imposing its own tobacco tax or a similar levy.
A.R.S. § 42-3308 Agreements between the department and tribal tax authorities; definition
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B. Any intergovernmental agreement or contract pursuant to subsection A of this section must contain provisions for a uniform or coordinated audit procedure for the Indian reservation tobacco tax imposed by this state under this article and tribal excise tax on tobacco products i…
A.R.S. § 42-3351 Bonds required of liquor wholesalers; exemption
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A. Every wholesaler of spirituous, vinous and malt liquors shall file with the department, in such form as the department prescribes, a bond or bonds, duly executed by the wholesaler as principal, and with a corporation duly authorized to execute and write bonds within the state …
A.R.S. § 42-3352 Reports of distillers and manufacturers
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A. Every distiller or manufacturer of distilled spirits and vinous and malt liquors that sells any of those products to wholesalers within this state shall maintain in its records a copy of the invoice of the sale, showing in detail: 1. The kind of liquor or beverage sold. 2. The…
A.R.S. § 42-3353 Return and payment by cider or malt liquor wholesalers
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A. Every wholesaler of cider or malt liquors purchasing cider or malt liquors for resale within the state shall pay the tax under this chapter on all such liquors so purchased and add the amount of the tax to the sales price. B. The wholesaler shall pay the tax to the department …
A.R.S. § 42-3354 Return and payment by spirituous or vinous liquor wholesalers
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A. Every wholesaler of spirituous liquors selling spirituous liquors within the state shall pay the tax under this chapter on all such liquor sold within the state and add the amount of the tax to the sales price. B. Every wholesaler of vinous liquors selling vinous liquors other…
A.R.S. § 42-3355 Return and payment by farm wineries, manufacturers, direct shipment licensees, microbreweries and craft distillers
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A. A farm winery selling vinous liquor at retail or to a retail licensee pursuant to title 4, chapter 2 that is manufactured or produced on the premises, a producer of vinous liquor that sells at retail pursuant to section 4-243.02 or a direct shipment licensee that sells pursuan…
A.R.S. § 42-3356 Bonds required of farm wineries and direct shipment licensees; exemption
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A. Every farm winery that makes deliveries pursuant to section 4-205.04, subsection C, paragraph 7 or 9 or direct shipment licensee that makes deliveries pursuant to section 4-203.04 shall file with the department, in a form prescribed by the department, a bond or bonds, duly exe…
A.R.S. § 42-3371 Levy and collection of tax on cigarettes, cigars and other forms of tobacco
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(Caution: 1998 Prop. 105 applies) In addition to all other taxes, there is levied and shall be collected by the department in the manner provided by this chapter, on all cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco the following tax: 1. On e…
A.R.S. § 42-3372 Disposition of monies
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(Caution: 1998 Prop. 105 applies) Notwithstanding section 42-3102, the department shall deposit, pursuant to sections 35-146 and 35-147, monies levied and collected pursuant to this article in the early childhood development and education fund established by section 8-1181 for us…
A.R.S. § 42-3401 Tobacco distributor licenses; application; conditions; revocations and cancellations
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B. For the purposes of subsection A of this section, an applicant with a controlling interest in more than one business engaged in activities as a distributor shall apply for a single license encompassing all such businesses and list each place of business in its application. For…
A.R.S. § 42-3402 Contraband tobacco products
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Notwithstanding any other law to the contrary, tobacco products that are ordered, purchased or transported in violation of section 13-3711, 36-798.06 or 42-3461 or section 44-7111, section 3(c) or any other statute under which the tobacco products are subject to seizure and destr…
A.R.S. § 42-3403 Tobacco product retailers; vehicle as place of business prohibited; exceptions
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A. A retailer may sell any tobacco product that is not otherwise prohibited by federal or state law from sale for resale, but a retailer may not acquire or possess unstamped cigarettes, or other tobacco products or cigarettes on which taxes levied under this chapter have not been…
A.R.S. § 42-3404 Exemptions and exclusions of certain tobacco products from tobacco taxes
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A. The taxes imposed by this chapter do not apply to: 1. Tobacco products that are sold to the United States army, air force, navy, marine corps or coast guard exchanges and commissaries and navy or coast guard ships' stores. 2. Tobacco products that are sold to the United States…
A.R.S. § 42-3405 Tobacco manufacturers, importers, distributors and retailers; recordkeeping and invoicing requirements; retention period
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A. Except for retail transactions with consumers, each manufacturer, importer and distributor of tobacco products shall maintain copies of invoices or equivalent documentation for each facility and for each transaction that involves the sale, purchase, transfer, consignment or re…
A.R.S. § 42-3406 Refunds and rebates of tobacco taxes; supporting documentation; distributor's burden of proof
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A. Except as otherwise provided under subsection B of this section or by the department for a refund or redemption under section 42-3008 or 42-3460, a distributor requesting any refund or rebate of taxes paid on tobacco products pursuant to article 2, 6, 7 or 9 of this chapter sh…
A.R.S. § 42-3451 Acquisition and possession of cigarettes and roll-your-own tobacco; definitions
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A. A manufacturer or importer may sell or distribute cigarettes or roll-your-own tobacco to a person who is located or doing business in this state, including Indian reservations located in this state, only if the person is an importer or licensed distributor or the manufacturer …