Arizona § 42-3303 Tax on the consumer; precollection and remission by distributor

Arizona Statutes

§ 42-3303 — Tax on the consumer; precollection and remission by distributor

Arizona § 42-3303

Title 42Arizona Revised Statutes

Ch. 3LUXURY PRIVILEGE TAX

Art. 7Indian Reservation Tobacco Tax

This text of Arizona § 42-3303 (Tax on the consumer; precollection and remission by distributor) 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. § 42-3303 (2026).

Text

A.The taxes levied pursuant to this article are conclusively presumed to be direct taxes on the consumer but shall be precollected and remitted to the department by the distributor for purposes of convenience and facility only. The taxes that the distributor precollects and pays to the department:

1.Are considered to be an advance payment.

2.Shall be added to the price of the cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco.

3.Shall be recovered from the consumer.

B.For the purpose of the precollection and remittance of the tax imposed by this article, the distributor shall obtain and affix revenue stamps pursuant to article 11 of this chapter.

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A. The taxes levied pursuant to this article are conclusively presumed to be direct taxes on the consumer but shall be precollected and remitted to the department by the distributor for purposes of convenience and facility only. The taxes that the distributor precollects and pays to the department:

1. Are considered to be an advance payment.

2. Shall be added to the price of the cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco.

3. Shall be recovered from the consumer.

B. For the purpose of the precollection and remittance of the tax imposed by this article, the distributor shall obtain and affix revenue stamps pursuant to article 11 of this chapter.