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AZ SB1347

Bill

Status

Passed

4/10/2019

Primary Sponsor

David Gowan

Click for details

Origin

Senate

Fifty-fourth Legislature - First Regular Session (2019)

AI Summary

Senate Bill 1347 - Summary

  • Adds "cavendish" (pipe tobacco with high flavoring content) as a defined tobacco product category subject to luxury tax under Arizona Revised Statutes Chapter 42.

  • 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).

  • 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.

  • Requires tobacco retailers on Indian reservations to register with the department and obtain a registration identification number before receiving product transfers from distributors.

  • 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

Full Bill Text

No bill text available