Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 3. LUXURY PRIVILEGE TAX |
Article 10. Distributors and Retailers of Tobacco Products |
Sec 42-3403. Tobacco product retailers; license required; vehicle sales prohibited; exceptions
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A. A retailer may sell any tobacco product that is not otherwise prohibited by federal or state law from sale for resale, but a retailer may not acquire or possess unstamped cigarettes, or other tobacco products on which taxes levied under this chapter have not been paid, unless the retailer holds a valid license issued under section 42-3401.
B. A retailer may not use a vehicle as a place of business for selling tobacco products. This subsection does not prohibit the lawful delivery of tobacco products by a person who holds a valid license issued under section 42-3401 using a vehicle that is owned, operated or contracted by that person.
C. This section does not prohibit business activities that are permitted under sections 42-3454 and 42-3502.