Terms Used In Arizona Laws > Title 42 > Chapter 3 > Article 12 - Tobacco Products Other Than Cigarettes

• Department: means the department of revenue. See Arizona Laws 42-1001
• Distributor: means any person that manufactures, produces, ships, transports or imports into this state or in any manner acquires or possesses for the purpose of making the first sale of the following:

  (a) Cigarettes without Arizona tax stamps affixed as required by this article. See Arizona Laws 42-3001

• including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
• Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
• Other tobacco products: means tobacco products other than cigarettes and roll-your-own tobacco. See Arizona Laws 42-3001
• Person: means any individual, firm, partnership, joint venture, association, corporation, municipal corporation, estate, trust, club, society or other group or combination acting as a unit, and the plural as well as the singular number. See Arizona Laws 42-3001
• Process: means a citation, writ or summons issued in the course of judicial proceedings. See Arizona Laws 1-215
• Retailer: means any person that comes into possession of any luxury subject to the taxes imposed by this chapter for the purpose of selling it for consumption and not for resale. See Arizona Laws 42-3001
• Roll-your-own tobacco: means any tobacco that, because of its appearance, type, packaging or labeling, is suitable for use and likely to be offered to or purchased by consumers as tobacco for making cigarettes. See Arizona Laws 42-3001
• Tobacco products: means all luxuries included in section 42-3052, paragraphs 5 through 9. See Arizona Laws 42-3001
• United States: includes the District of Columbia and the territories. See Arizona Laws 1-215
• Vehicle: means a device in, on or by which a person or property is or may be transported or drawn on the roads of this state regardless of the means by which it is propelled or whether it runs on a track. See Arizona Laws 42-3001