Skip to main content

TPT License Renewal: The Arizona Department of Revenue is advising businesses to renew their transaction privilege tax (TPT) licenses, which are due January 1, 2023, and penalties will be assessed for all renewals after January 31.

Customer Notice: To schedule an appointment, please contact us at [email protected].

taxes
Arizona
Department of Revenue
    • Home
    • About
    • Business
    • E-File Services
    • Forms
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • About
  • Business
  • E-File Services
  • Forms
  • Reports, Statistics and Legal Research
  • Tax Credits
  • Transaction Privilege Tax (TPT)
  • View My 1099-G
  • Unclaimed Property
  • Contact Us
  • About
  • Contact Us
  • Site Map
  • Subscribe
  • facebook
  • twitter
  • linkedin
  • Home
  • Businesses in Arizona
  • Tobacco Luxury Tax
  • Arizona Cigarette Stamp Guide
  • Businesses in Arizona
    • Collections
    • Bingo in Arizona
    • Corporate Income Tax
      • Corporate Audit
      • Making Payments and Filing Extensions
    • Government Property Lease Excise Tax (GPLET)
      • GPLET Average Property Tax Rates
      • GPLET Information
      • Lease Compliance Check
      • Lessor Database
      • Rate Information
    • Interest Rates
    • Legal Research
    • Liquor Luxury Tax
    • NAICS Code and Descriptions
    • Nexus Program for Corporate Income Tax
    • Property Tax
      • Property Tax FAQs
      • Property Tax Publications
        • Assessment Procedures Library (alphabetical)
        • Assessment Procedures Library (by type and class)
    • Tobacco Luxury Tax
      • Arizona Cigarette Stamp Guide
      • Arizona Luxury Tax Online
      • Tobacco Luxury Tax FAQs
      • Tobacco Luxury Tax Notices
      • Tobacco Tax Fraud & Criminal Investigations
    • Transaction Privilege Tax (TPT)
    • Voluntary Disclosure Program
    • Withholding Tax
      • Employer Withholding Filing Obligations
      • Withholding Exceptions
      • Withholding FAQs
      • Withholding Tax Audits

Arizona Cigarette Stamp Guide

This guide is for reference purposes only. In the case of omission or inconsistency with the statutes or rules, the language of the Arizona Revised Statutes and the Arizona Administrative Code will prevail.

 

BLUE
STAMP

RED
STAMP

YELLOW
STAMP

GREEN
STAMP

1.) All sales off of reservation land by any retailer

2.) Sales on reservation land

a.) By a retailer not owned by the governing tribe or an enrolled member of the governing tribe

b.) To a person other than an enrolled member of the governing tribe

1.) Sales on reservation land

a.) By a retailer owned by the governing tribe or an enrolled member of the governing tribe

b.) To a person other than an enrolled member of the governing tribe

1.) Sales on reservation land by any retailer

a.) To an enrolled member of the governing tribe

b.) Where the governing tribe imposes a tobacco tax on its own members

1.) Sales on reservation land by any retailer

a.) To an enrolled member of the governing tribe

b.) Where the governing tribe does not impose a tobacco tax on its own members

 

Print Friendly, PDF & Email
Arizona
Department of Revenue
  • Contact Us
    • Report an AZTaxes Issue
    • Report a Web Issue
    • FAQs
    • Locations and Services
    • Mailing Addresses
    • Customer Satisfaction Surveys
    • Report Tax Fraud
Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
  • facebook
  • twitter
  • linkedin
  • Subscribe for Updates
  • Site Map
    • Forms
    • Where's My Refund?
    • AZTaxes.gov
  • News & Notices
  • Report Tax Fraud
  • Privacy
  • Accessibility
  • Careers