Tobacco Luxury Tax

Please see Publication 541 for general information regarding current laws impacting the distribution, sale and taxation of tobacco products in Arizona.

 

The Tobacco Luxury Tax FAQs are also available for answers to frequently asked questions regarding tobacco luxury tax.

 

Taxpayers may also contact the Tobacco Tax Unit at (602) 716-7808 for more information or for assistance.

 

Go to Arizona Luxury Tax Online (ALTO)

 

Tobacco Distributor Roundtable Meeting

Arizona Department of Revenue Tobacco Unit invites you to join this Webex meeting.

Tuesday, October 29, 2019
9:00 am | (UTC-07:00) Arizona | 30 mins
Meeting number (access code): 808 626 869
Meeting password: STYb5Rcu
 

Add to Calendar

When it's time, join the meeting.

Join by phone
Tap to call in from a mobile device (attendees only)
+1-415-655-0003 US Toll
+1-415-655-0003 US Toll
Global call-in numbers

Need help? Go to http://help.webex.com

 

Distributor Licensing

State law requires distributors that acquire or possess tobacco products for the purpose of making the initial sale or distribution in Arizona to apply for and obtain a tobacco distributor license from the department.

 

New Applications:

Applications for a tobacco distributor license must be submitted electronically through Arizona Luxury Tax Online (“ALTO”). The department may only consider applications that comply with this requirement.

 

License Renewals: 

Licensed distributors are required to renew their license annually. A tobacco distributor license is valid for one year and must be renewed prior to the expiration date.

A license renewal notice will be sent to the distributor two months prior to the license expiration date. The license fee will post to the license account on Arizona Luxury Tax Online (“ALTO”) at that time. Payment for the license renewal fee must be submitted online. Requests for license renewals are subject to review by the Department to determine continued eligibility.

 

Directory of Arizona Licensed Tobacco Distributors:

ADOR publishes a directory of licensed tobacco distributors, including any trade names or business names used by the licensee. The directory is updated each month to reflect active licensees.

 

View Directory of Arizona Licensed Tobacco Distributors

 

Internet and Delivery Sales of Cigarettes and Most Other Tobacco Products are Prohibited.

The sale of cigarettes and most other tobacco products over the internet to any person in Arizona other than a licensed tobacco distributor or retailer is illegal.

For more information, please see the Arizona Attorney General’s website.

 

 

 

Additional Resources