Arizona ~ Tobacco Tax: Notice Issued on Ban on Certain Internet, Phone Sales of Tobacco Products

The Arizona Department of Revenue has posted a notice issued by the Office of the Arizona Attorney General to licensed distributors of tobacco products advising that delivery sales of tobacco products are prohibited as of August 2, 2012. It is unlawful for anyone other than a person licensed under the provisions of A.R.S. §42-3201 or a retailer ordering from a validly licensed person to order or purchase a tobacco product by mail, phone, the Internet, or any electronic means.

Arizona licensed retailers are required to purchase tobacco products only from Arizona licensed distributors, but they may place those orders by phone, the Internet, or by other electronic means. Shipments of tobacco products to persons in Arizona other than licensed retailers or other Arizona licensed distributors are violations subject to civil and criminal penalties.

Notice, Office of the Arizona Attorney General, June 7, 2012, posted October 2, 2012

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