2017 Arizona Revised Statutes
Title 42 - Taxation
§ 42-3502 Transport of untaxed other tobacco products prohibited; exceptions; definition
42-3502. Transport of untaxed other tobacco products prohibited; exceptions; definition
A. A person may not hold, store or transport untaxed other tobacco products for sale or distribution in this state in any vehicle pursuant to section 36-798.06.
B. This section does not apply to either of the following:
1. A vehicle that is owned, operated or contracted by a person who holds a valid license issued under section 42-3401 and is transporting untaxed other tobacco products from one to another of the licensee's places of business listed on its application.
2. A vehicle that is transporting untaxed other tobacco products to a licensed distributor as part of a lawful sale or in interstate commerce to a person lawfully operating as a manufacturer, distributor or retailer of other tobacco products.
C. For the purposes of this section, " untaxed other tobacco products" means other tobacco products on which applicable taxes have not been remitted pursuant to this chapter.
