Due to heavy submissions volume and tax season opening two weeks later than usual, ADOR technical staff are actively working towards accepting and processing individual income tax returns as soon as possible. We will inform you when your return has been accepted for processing. Thank you for your patience and we apologize for any inconvenience.

Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.

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

Tobacco Luxury Tax Notices

Arizona Department of Revenue