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GTN 20-2: SUPERSEDED ON 05-14-2020 (See GTN 20-3) |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 |
| Tax Notices | Luxury | LTN 16-1 |
Tobacco Distributor License Revocation Actions |
Luxury Tax | 06/06/2016 |
| Tax Notices | Luxury | LTN 15-5 |
SUPERSEDED ON 08-09-2017 (See LTN 17-3) |
Luxury Tax | 11/04/2015 |
| Tax Notices | Luxury | LTN 15-4 |
Manufactures' Samples of Tobacco Prodcuts |
Luxury Tax | 09/02/2015 |
| Tax Notices | Luxury | LTN 15-2 |
Electronic Filing and Payment Requirement Confirmation of July 1, 2015 Effective Date |
Luxury Tax | 06/15/2015 |
| Tax Notices | Luxury | LTN 15-1 |
Electronic Filing and Payment Requirement for Tobacco Distributors Effective July 1, 2015 |
Luxury Tax | 03/24/2015 |
| Tax Notices | Luxury | LTN 12-1 |
Cigarette Rolling Machines |
Luxury Tax | 07/20/2012 |
| Tax Notices | Transaction Privilege and Use Taxes | TPN 19-2 |
PROPAGATIVE MATERIALS |
Retail | 12/19/2019 |
| Tax Notices | Transaction Privilege and Use Taxes | TPN 19-1 |
Online Lodging Marketplace |
residential rental | 01/22/2019 |
| Tax Notices | Transaction Privilege and Use Taxes | TPN 18-1 |
Construction Contracting |
Contracting | 12/14/2018 |
| Tax Notices | Transaction Privilege and Use Taxes | TPN 17-1 |
Utility Sales of Electricity and Natual Gas to Qualified Manufacturers and Smelters |
Utilities | 04/10/2017 |
| Tax Notices | Transaction Privilege and Use Taxes | TPN 15-1 |
Prime Contracting |
Prime Contracting | 06/22/2015 |