Arizona Laws 42-3503. Acquisition and possession of untaxed other tobacco products; definitions
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.
Terms Used In Arizona Laws 42-3503
- 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
- 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
- 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
B. A distributor shall obtain other tobacco products only from a manufacturer or an importer, or a distributor with a current license issued under section 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 Title 27 of the 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 Title 27 of the Code of Federal Regulations, Part 40.