Arizona Administrative Code
Title 15 - REVENUE
Chapter 3 - Department of Revenue - Luxury Tax Section
Article 3 - TAXES ON TOBACCO PRODUCTS
Section R15-3-301 - Licensing
Current through Register Vol. 30, No. 38, September 20, 2024
A. A person shall obtain a distributor's license before engaging in business as a distributor. The Department shall issue a distributor's license to the person named in the license application for a business making the initial sale or distribution of tobacco products in this state, pursuant to the requirements of A.R.S. § 42-3401 and any applicable bonding requirements under A.R.S. § 42-1102(B).
B. The person shall disclose all places of business and business locations in its distributor's license application.
C. The Department shall issue a distributor's license only if the distributor maintains any books, papers, invoices, records, and tobacco products subject to the Department's inspection under A.R.S. §§ 42-3151, 42-3401(D), and 42-3405 in a place and manner at the business location that is accessible to the Department during normal business hours without a judicial warrant or prior written consent. For example, if a licensee or its agent uses the same property for residential purposes and as a business location, as that term is defined in A.A.C. R15-3-201, the books, papers, invoices, records, and tobacco products located on that property shall be maintained in a place and manner that is completely separate from the residential portion of the property so that the Department will not need a judicial warrant or written consent to inspect the business location of that property during normal business hours.
the applicant's name as the purchaser or remitter; or, if the payment is made by company check, the check shall bear
the applicant's name as the drawer or maker.
F. For purposes of licensing, "person" means any firm partnership, limited liability company, limited liability partnership or association, or corporation, and the person's members, officers, or owners who directly or indirectly own an aggregate amount of ten percent or more of ownership interest.
