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Arizona Revised Statutes Title 42. Taxation § 42-3503. Acquisition and possession of untaxed other tobacco products; definitions

Current as of January 01, 2025 | Updated by Findlaw Staff

A. A person, other than a manufacturer or an importer shipping into the state, shall be licensed as a distributor if the person acquires or possesses untaxed other tobacco products for sale, barter or exchange or for any other purpose besides or in addition to personal use or consumption in this state, including Indian reservations located in this state.

B. A distributor shall obtain other tobacco products only from a manufacturer or an importer, or a distributor with a current license issued under § 42-3401.

C. For the purposes of this section:

1. “Importer” means a person who has received approval from the federal alcohol and tobacco tax and trade bureau to directly or indirectly import finished tobacco products into the United States for sale or distribution, pursuant to 26 United States Code § 5712 and 27 Code of Federal Regulations part 41.

2. “Manufacturer” means a person who has received approval from the federal alcohol and tobacco tax and trade bureau to manufacture, fabricate, assemble, process or label finished tobacco products, pursuant to 26 United States Code § 5712 and 27 Code of Federal Regulations part 40.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-3503. Acquisition and possession of untaxed other tobacco products; definitions - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-3503/

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