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.
Arizona licensed tobacco distributors are required to electronically submit all documents to the Arizona Department of Revenue through Arizona Luxury Tax Online (“ALTO”).
Documents include, but are not limited to:
ADOR may not consider applications or requests that do not comply with this requirement.
Additionally, the payment of tobacco taxes, license application fees and cigarette stamp orders must be made by electronic funds transfer (EFT) through Arizona Luxury Tax Online.
Finally, any person who ships, sells or transfers cigarettes or roll-your-own tobacco in Arizona must electronically file a report with ADOR through Arizona Luxury Tax Online.
To access Arizona Luxury Tax Online, users must create a logon profile. Detailed instructions on how to create a logon profile are available here.