2017 Arizona Revised Statutes
Title 42 - Taxation
§ 42-3403 Tobacco product retailers; vehicle as place of business prohibited; exceptions
42-3403. Tobacco product retailers; vehicle as place of business prohibited; exceptions
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 or cigarettes 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 person may not use a vehicle as a place of business for selling, transferring or otherwise distributing 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 for both taxed and untaxed tobacco products.
