Arizona Revised Statutes Title 42. Taxation § 42-3454. Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions

1. A vehicle that is owned, operated or contracted by a person who holds a valid license issued under § 42-3401 and is transporting unstamped cigarettes or untaxed roll-your-own tobacco from one to another of the licensee's places of business listed on its application.

2. A vehicle that is transporting unstamped cigarettes or untaxed roll-your-own tobacco to a licensed distributor as part of a lawful sale or in interstate commerce to a person lawfully operating as a manufacturer, distributor or retailer of cigarettes or roll-your-own tobacco.