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In this area, you will find topics regarding Decisions, Rulings, Procedures, and Private Taxpayer Rulings from the Arizona Department of Revenue:
Document Type | Category | Document ID | Description | Tags | Decision Date |
---|---|---|---|---|---|
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SUPERSEDED ON 08-09-2017 (See LTN 17-3) |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 |