LTR 04-1 Refunding and Redemption Issues Concerning Loss or Theft of, Damage to, and Erroneous Usage of Revenue Stamps Held by Cigarette Distributors Decision Date March 3, 2004 Read more about LTR 04-1
LTR 04-2 Imposition of Arizona Luxury Privilege Tax on Molasses Tobacco Decision Date March 2, 2004 Read more about LTR 04-2
LTR 15-1 Various transfers of untaxed tobacco products between manufacturers, importers, and distributors Decision Date January 22, 2015 Read more about LTR 15-1
LTR 17-1 Imposition of Arizona luxury privilege tax and regulations on whole leaf tobacco Decision Date June 21, 2017 Read more about LTR 17-1
LTR 17-2 Use of Vehicle or Residence to Store, Sell or Distribute Tobacco Products Decision Date July 27, 2017 Read more about LTR 17-2
LTR 17-3 Tax treatment of sales of tobacco products. RESCINDS AND SUPERSEDES LTR 94-1 Decision Date December 17, 2017 Read more about LTR 17-3
LTR 18-1 Imposition of Arizona luxury privilege tax on Cavendish tobacco Decision Date April 16, 2018 Read more about LTR 18-1
LTR 20-1 Treatment of "heat-not-burn" products for tobacco tax purposes. Decision Date March 24, 2020 Read more about LTR 20-1
LTR 20-2 The classification of whole leaf tobacco under Arizona Revised Statutes (A.R.S.) § 42-3052. Decision Date June 11, 2020 Read more about LTR 20-2
LTR 20-3 Application of liquor (luxury) tax to ready-to-drink (RTD) beverages. Decision Date October 26, 2020 Read more about LTR 20-3