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AZ SB1347
Bill
Status
4/10/2019
Primary Sponsor
David Gowan
Click for details
AI Summary
Senate Bill 1347 - Summary
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Adds "cavendish" (pipe tobacco with high flavoring content) as a defined tobacco product category subject to luxury tax under Arizona Revised Statutes Chapter 42.
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Clarifies that tobacco distributors' principal places of business and other business locations cannot be residential addresses or post office boxes, with limited exception for low-volume cigar-only operations (maximum 500 pounds stored at residence).
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Authorizes licensed tobacco distributors to use vehicles to carry and store tax-paid tobacco products during normal business operations and delivery, with required written consent allowing department inspection access.
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Requires tobacco retailers on Indian reservations to register with the department and obtain a registration identification number before receiving product transfers from distributors.
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Modifies language regarding license suspension, revocation, and cancellation procedures to align with existing statutory requirements and clarifies conditions of licensure for distributors operating multiple business locations.
Legislative Description
Luxury tax; tobacco products
Luxury Tax
Last Action
Chapter 65
4/10/2019