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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

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