Arizona Administrative Code
Title 15 - REVENUE
Chapter 3 - Department of Revenue - Luxury Tax Section
Article 3 - TAXES ON TOBACCO PRODUCTS
Section R15-3-310 - Vending Machine Identification and Inspection

Universal Citation: AZ Admin Code R 15-3-310

Current through Register Vol. 30, No. 38, September 20, 2024

A. An owner, operator, or person in possession of a vending machine shall ensure that any agent of the Department is able to inspect all cigarettes that are offered for sale using the vending machine. Except as provided in subsection (B), the owner, operator, or person in possession of the vending machine shall visibly display cigarettes in the vending machine so the Department's agent is able to inspect the cigarettes in the machine to verify that the required cigarette tax stamps are properly affixed.

B. If the cigarettes cannot be visually inspected in a vending machine, the owner, operator, or person in possession of the machine shall have access to the cigarettes in the machine and shall permit the Department's agent to inspect the cigarettes as needed to ensure they are properly affixed with tax stamps.

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