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Current as of March 08, 2022 | Updated by FindLaw Staff
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 prescribed by §§ 42-3251 and 42-3251.01.
B. The department shall deposit, pursuant to §§ 35-146 and 35-147, monies levied and collected pursuant to subsection A of this section in the tobacco tax and health care fund established by § 36-771 and the tobacco products tax fund established by § 36-770 for use as prescribed by title 36, chapter 6, article 8. 1
C. If an Indian tribe imposes a luxury, sales, transaction privilege or similar tax on cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco but at a rate that is:
1. Less than that prescribed by subsection A of this section, the tax imposed by this article shall be levied at a rate equal to the difference between the rate prescribed by subsection A of this section and the tax imposed by the Indian tribe.
2. Equal to or greater than the tax prescribed by subsection A of this section, then the rate of tax under this article is zero.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-3302. Levy; rates; disposition of revenues - last updated March 08, 2022 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-3302/
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