Tobacco Luxury Tax Notices

The following Luxury Tax Notices were issued by the department to provide general guidance and assist taxpayers in becoming familiar with Arizona’s tobacco tax laws.

• Luxury Tax Notice 17-03 - Tobacco Tax FAQs (SUPERSEDES LTN 15-05)
• Luxury Tax Notice 17-02 - Expanded Electronic Filing and Payment Requirements
• Luxury Tax Notice 17-01 - Eligibility for Waiver of Bond Requirement
• Luxury Tax Notice 16-03 - Cigarette Stamp Discounts & Allowances
• Luxury Tax Notice 16-02  - New Rules & Electronic Filing Required for Rebates
• Luxury Tax Notice 16-01  - Tobacco Distributor License Revocations
• Luxury Tax Notice 15-04 - Manufacturers’ Samples of Tobacco
• Luxury Tax Notice 15-02 - Electronic Filing Requirement
• Luxury Tax Notice 15-01 - ALTO System Announcement
• Luxury Tax Notice 12-01 - Cigarette Rolling Machines