Tax Notices
Notices and publications issued by the department are general guides to assist taxpayers in becoming familiar with Arizona tax laws. Notices and publications are not intended to address complex issues in detail or to address a taxpayer's specific circumstance. If the information provided in a tax information notice or publication conflicts with Arizona tax laws, the language of the Arizona Revised Statutes and the Arizona Administrative Code will control.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Tax Notices | General | GTN 20-3 | Temporary Acceptance of Alternative Signatures Due to COVID-19 Emergency Declaration (Supersedes GTN 20-2) |
General | 05/14/2020 |
| Tax Notices | General | GTN 20-2 | GTN 20-2: Superseded on 05/14/2020 (See GTN 20-3) |
General | 04/20/2020 |
| Tax Notices | General | GTN 20-1 | Filing and Payment Extensions Due to COVID‐19 Emergency Declaration | General | 03/20/2020 |
| Tax Notices | Luxury | LTN 22-1 | Ruling providing guidance on remote sales of tobacco, CBD, and liquor. | Luxury Tax | 08/23/2022 |
| Tax Notices | Luxury | LTN 20-1 | Sales of Single Cigarettes | Luxury Tax | 03/27/2020 |
| Tax Notices | Luxury | LTN 17-3 | Frequently Asked Questions Regarding Tobacco Tax in Arizona (Supersedes LTN 15-05) |
Luxury Tax | 08/09/2017 |
| Tax Notices | Luxury | LTN 17-2 | Expanded Electronic Filing and Payment Requirements for Tobacco Tax and Regulation | Luxury Tax | 07/05/2017 |
| Tax Notices | Luxury | LTN 17-1 | Eligibility for Waiver of Bonding Requirement for Indian Reservation Tobacco Tax Cigarette Stamps | Luxury Tax | 02/07/2017 |
| Tax Notices | Luxury | LTN 16-3 | New Discount Rates for Tobacco Tax Stamps and the Provision of Administrative Allowances for Certain Stamps | Luxury Tax | 08/03/2016 |
| Tax Notices | Luxury | LTN 16-2 | Amended Tobacco Tax Rules and the New Electronic Filing Requirement for Tobacco Tax Rebates | Luxury Tax | 07/27/2016 |