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Tobacco Luxury Tax Notices

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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
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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