Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 1 - RETAIL CLASSIFICATION
Section R15-5-155 - Delivery Sales of Tobacco Products
Universal Citation: AZ Admin Code R 15-5-155
Current through Register Vol. 30, No. 38, September 20, 2024
A. In this Section:
1. "Delivery sale" means a sale made by using
any of the following:
a. The mail or a
delivery service.
b. The Internet
or a computer network.
c. Any other
electronic method.
2.
"Tobacco product" has the same meaning as prescribed in A.R.S. §
36-798.06.
B. A retailer, including a remote seller or marketplace seller, or marketplace facilitator shall not make or facilitate a delivery sale of any tobacco product that violates A.R.S. § 36-798.06.
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