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)
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.
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.
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.