AZ SB1289

Prohibits delivery sales of tobacco products to non-licensees and imposes penalties including civil fines up to $5,000, forfeiture, and criminal charges as class 6 felony.

Amends tobacco tax statutes to clarify definitions, modify stamp requirements for cigarettes, and allow unstamped cigarette transfers between licensed distributors with department approval.

Allows director of department of revenue or designee to serve on economic estimates commission and property tax oversight commission instead of requiring personal attendance.

Updates transaction privilege and use tax provisions including changes to personal property rental classification, prime contracting classification, and exemptions for cash equivalents and precious metal bullion.

Corrects technical provisions in corporate income tax sections relating to exploration expenses, capital loss carryovers, and claim of right deductions.