Arizona § 36-2864 Transaction privilege tax; use tax; additional taxes prohibited; exception

Arizona Statutes

§ 36-2864 — Transaction privilege tax; use tax; additional taxes prohibited; exception

Arizona § 36-2864

Title 36Arizona Revised Statutes

Ch. 28RESPONSIBLE ADULT USE OF MARIJUANA

This text of Arizona § 36-2864 (Transaction privilege tax; use tax; additional taxes prohibited; exception) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 36-2864 (2026).

Text

(Caution: 1998 Prop. 105 applies)

A.For purposes of the transaction privilege tax and use tax levied and collected pursuant to title 42, chapters 5 and 6, marijuana and marijuana products are tangible personal property defined in section 42-5001 and are subject to the transaction privilege tax in the retail classification and use tax.

B.Except as provided in subsection A of this section and section 42-5452, this state and localities may not levy or collect additional taxes of any kind on the sale of marijuana or marijuana products and may not levy or collect any fees or assessments of any kind on the sale of marijuana or marijuana products or on the licensing, operations or activities of marijuana establishments or marijuana testing facilities, unless the fee or assessment is of gener

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(Caution: 1998 Prop. 105 applies)

A. For purposes of the transaction privilege tax and use tax levied and collected pursuant to title 42, chapters 5 and 6, marijuana and marijuana products are tangible personal property defined in section 42-5001 and are subject to the transaction privilege tax in the retail classification and use tax.

B. Except as provided in subsection A of this section and section 42-5452, this state and localities may not levy or collect additional taxes of any kind on the sale of marijuana or marijuana products and may not levy or collect any fees or assessments of any kind on the sale of marijuana or marijuana products or on the licensing, operations or activities of marijuana establishments or marijuana testing facilities, unless the fee or assessment is of general applicability to individuals or businesses that are not engaged in the sale of marijuana or marijuana products.

C. The prohibition imposed by subsection B of this section does not apply to uniform increases to the transaction privilege tax rate for the retail classification or use tax rate by this state or a locality or to uniform increases to fees or assessments allowed by subsection B of this section.