AZ HB2277

Adds a new definition of "heated tobacco product" to Arizona Revised Statutes Section 42-3001, defining it as a product containing tobacco that produces inhalable aerosol by heating tobacco without combustion or through heat that primarily heats rather than burns the tobacco.

Excludes heated tobacco products from the definition of "cigarette" in the luxury privilege tax code.

Renumbers subsequent definitions in Section 42-3001 from paragraphs 12-29 to 13-30 to accommodate the new heated tobacco product definition.

Applies to Arizona's luxury privilege tax structure, clarifying the regulatory classification and tax treatment of heated tobacco products.