Notice For Licensed Tobacco Resellers (LTN 12-01)

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.