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 has moved the individual income taxes deadline to May 17, 2021, without penalties and interest. The deadline for first quarter tax year 2021 individual estimated tax payments remains April 15, 2021.
On July 6, 2012, President Obama signed into law H.R. 4348, a bill that amends the federal Internal Revenue Code to include, within the definition of a "manufacturer of tobacco products," anyone who "for commercial purposes makes available for consumer use...a machine capable of making cigarettes, cigars, or other tobacco products."
The Arizona Department of Revenue has devised this notice to provide tobacco retailers with information, organized in an "FAQ" format, on how the change in federal law affects their businesses' responsibilities under Arizona law.