Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 3. LUXURY PRIVILEGE TAX |
Article 7. Indian Reservation Tobacco Tax |
Sec 42-3307. Preemption by state
Latest version.
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This state preempts the area of Indian reservation tobacco taxation. A county, city, town or any other political subdivision of this state shall not levy such a tax. Nothing in this article precludes an Indian tribe from imposing its own tobacco tax or a similar levy.