Arizona § 42-3251 Levy and collection of tobacco tax

Arizona Statutes

§ 42-3251 — Levy and collection of tobacco tax

Arizona § 42-3251

Title 42Arizona Revised Statutes

Ch. 3LUXURY PRIVILEGE TAX

Art. 6Tobacco Tax for Health Care

This text of Arizona § 42-3251 (Levy and collection of tobacco tax) 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. § 42-3251 (2026).

Text

(Caution: 1998 Prop. 105 applies)

A.In addition to all other taxes, and in addition to the tax levied and imposed by article 2 of this chapter, there is levied and shall be collected by the department and paid to the state treasurer 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, 2 cents.

2.On smoking tobacco, snuff, fine cut chewing tobacco, cut and granulated tobacco, shorts and refuse of fine cut chewing tobacco, and refuse, scraps, clippings, cuttings and sweepings of tobacco, excluding tobacco powder or tobacco products used exclusively for agricultural or horticultural purposes and unfit for human consumption, 4.5 cents per ounce or major fraction of an oun

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(Caution: 1998 Prop. 105 applies)

A. In addition to all other taxes, and in addition to the tax levied and imposed by article 2 of this chapter, there is levied and shall be collected by the department and paid to the state treasurer 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, 2 cents.

2. On smoking tobacco, snuff, fine cut chewing tobacco, cut and granulated tobacco, shorts and refuse of fine cut chewing tobacco, and refuse, scraps, clippings, cuttings and sweepings of tobacco, excluding tobacco powder or tobacco products used exclusively for agricultural or horticultural purposes and unfit for human consumption, 4.5 cents per ounce or major fraction of an ounce.

3. On all cavendish, plug or twist tobacco, 1.1 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, 8.9 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 5 cents each at 4.4 cents on each three cigars.

(b) If manufactured to retail at more than 5 cents each, 4.4 cents on each cigar.