Arizona Administrative Code
Title 15 - REVENUE
Chapter 3 - Department of Revenue - Luxury Tax Section
Article 3 - TAXES ON TOBACCO PRODUCTS
Section R15-3-319 - Cigarette Samples

Universal Citation: AZ Admin Code R 15-3-319

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

A. A person shall not distribute loose individual cigarettes or cigarette packs containing less than 20 cigarettes within the state regardless of whether the cigarettes or cigarette packs are distributed free of charge or as samples.

B. A person may distribute cigarettes packaged in quantities of 20 or 25 as samples if the samples were obtained from a licensed distributor that reported and affixed cigarette tax stamps to the cigarette packs in accordance with A.R.S. Title 42, Chapter 3.

C. A person may distribute tobacco products other than cigarettes as samples within Arizona if the samples were first obtained from a licensed distributor that timely reported and remitted payment of applicable state tobacco taxes on the samples.

D. Any person providing samples of cigarettes, as described under subsection (B), or samples of other tobacco products, as described under subsection (C), should retain invoices from the licensed distributor that reported the samples.

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