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  • Luxury Tax

Luxury Tax

LTN 22-1

Ruling providing guidance on remote sales of tobacco, CBD, and liquor.

  • Read more about LTN 22-1

LTN 20-1

Sales of Single Cigarettes

  • Read more about LTN 20-1

LTN 15-5

SUPERSEDED ON 08-09-2017 (See LTN 17-3)

  • Read more about LTN 15-5

LTN 12-1

Cigarette Rolling Machines

  • Read more about LTN 12-1

LTN 15-4

Manufactures' Samples of Tobacco Prodcuts

  • Read more about LTN 15-4

LTN 15-2

Electronic Filing and Payment Requirement Confirmation of July 1, 2015 Effective Date

  • Read more about LTN 15-2

LTN 15-1

Electronic Filing and Payment Requirement for Tobacco Distributors Effective July 1, 2015

  • Read more about LTN 15-1

LTN 16-1

Tobacco Distributor License Revocation Actions

  • Read more about LTN 16-1

LTN 16-2

Amended Tobacco Tax Rules and the New Electronic Filing Requirement for Tobacco Tax Rebates

  • Read more about LTN 16-2

LTN 16-3

New Discount Rates for Tobacco Tax Stamps and the Provision of Administrative Allowances for Certain Stamps

  • Read more about LTN 16-3
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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