Arizona Laws 42-3371. Levy and collection of tax on cigarettes, cigars and other forms of tobacco
(Caution: 1998 Prop. 105 applies)
Terms Used In Arizona Laws 42-3371
- Cavendish: means a tobacco product that is smoked from a pipe and that meets one of the following criteria:
(a) Is described as cavendish, as containing cavendish or as a cavendish blend on its packaging, labeling or promotional materials. See Arizona Laws 42-3001
- Cigar: means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco other than any roll of tobacco that is a cigarette, as defined in paragraph 6, subdivision (b) of this section. See Arizona Laws 42-3001
- Cigarette: means either of the following:
(a) Any roll of tobacco wrapped in paper or any substance not containing tobacco. See Arizona Laws 42-3001
- Department: means the department of revenue. See Arizona Laws 42-1001
- Smoking tobacco: means any tobacco that, because of its appearance, type, packaging, labeling or promotion, is suitable for use and likely to be offered to or purchased by consumers as tobacco for making cigarettes or otherwise consumed by burning. See Arizona Laws 42-3001
- Tobacco products: means all luxuries included in section 42-3052, paragraphs 5 through 9. See Arizona Laws 42-3001
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 each cigarette, four cents.
2. On smoking tobacco, snuff, fine cut chewing tobacco, cut and granulated tobacco, shorts and refuse of fine cut chewing tobacco, and refuse, scrubs, clippings, cuttings and sweepings of tobacco, excluding tobacco powder or tobacco products used exclusively for agricultural or horticultural purposes and unfit for human consumption, 9 cents per ounce or major fraction of an ounce.
3. On all cavendish, plug or twist tobacco, 2.2 cents per ounce or fractional part of an ounce.
4. On each twenty small cigars or fractional part weighing not more than three pounds per thousand, 17.8 cents.
5. On cigars of all descriptions except those included in paragraph 4, made of tobacco or any tobacco substitute:
(a) If manufactured to retail at not more than five cents each, 8.8 cents on each three cigars.
(b) If manufactured to retail at more than five cents each, 8.8 cents on each cigar.