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- A.R.S. § 42-3303 · Tax on the consumer; precollection and remission by distributor
- A.R.S. § 42-3303.01 · Stamps required for cigarettes sold on Indian reservations to enrolled tribal members; definition
- A.R.S. § 42-3304 · Exemptions; rules
- A.R.S. § 42-3305 · Enforcement; penalty for failure to precollect and remit tax; violation; classification
- A.R.S. § 42-3306 · Administration
- A.R.S. § 42-3307 · Preemption by state
- A.R.S. § 42-3308 · Agreements between the department and tribal tax authorities; definition
- A.R.S. § 42-3351 · Bonds required of liquor wholesalers; exemption
- A.R.S. § 42-3352 · Reports of distillers and producers
- A.R.S. § 42-3353 · Return and payment by cider or malt liquor wholesalers
- A.R.S. § 42-3354 · Return and payment by spirituous or vinous liquor wholesalers
- A.R.S. § 42-3355 · Return and payment by farm wineries, producers, direct shipment licensees, microbreweries and craft distillers
- A.R.S. § 42-3356 · Bonds required of farm wineries and direct shipment licensees; exemption
- A.R.S. § 42-3371 · Levy and collection of tax on cigarettes, cigars and other forms of tobacco
- A.R.S. § 42-3372 · Disposition of monies
- A.R.S. § 42-3401 · Tobacco distributor licenses; application; conditions; revocations and cancellations
- A.R.S. § 42-3402 · Contraband tobacco products
- A.R.S. § 42-3403 · Tobacco product retailers; vehicle as place of business prohibited; exceptions
- A.R.S. § 42-3404 · Exemptions and exclusions of certain tobacco products from tobacco taxes
- A.R.S. § 42-3405 · Tobacco manufacturers, importers, distributors and retailers; recordkeeping and invoicing requirements; retention period
- A.R.S. § 42-3406 · Refunds and rebates of tobacco taxes; supporting documentation; distributor's burden of proof
- A.R.S. § 42-3451 · Acquisition and possession of cigarettes and roll-your-own tobacco; definitions
- A.R.S. § 42-3452 · Payment of tax required to sell, distribute or transfer tobacco products
- A.R.S. § 42-3453 · Presumption of tax on unstamped cigarettes
- A.R.S. § 42-3454 · Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions
- A.R.S. § 42-3455 · Cigarette tax stamps; description and characteristics; use by licensed distributors; affixation standards; metering
- A.R.S. § 42-3456 · Tax stamps as indicia of taxes paid; exception; definitions
- A.R.S. § 42-3457 · Unstamped cigarettes
- A.R.S. § 42-3458 · Discount purchases of tax stamps; refund, redemption and rebate amounts
- A.R.S. § 42-3459 · Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action; bonding requirement; waiver
- A.R.S. § 42-3460 · Redemption of unused or spoiled tax stamps and meter registration; definitions
- A.R.S. § 42-3461 · Unlawful use of stamps; classification; definition
- A.R.S. § 42-3462 · Cigarette and roll-your-own tobacco; filing requirements; definition
- A.R.S. § 42-3501 · Return and payment by distributors of tobacco products other than cigarettes
- A.R.S. § 42-3502 · Transport of untaxed other tobacco products prohibited; exceptions; definition
- A.R.S. § 42-3503 · Acquisition and possession of untaxed other tobacco products; definitions
- A.R.S. § 42-5001 · Definitions
- A.R.S. § 42-5002 · Exclusions from gross income, receipts or proceeds
- A.R.S. § 42-5003 · Administration and enforcement of article; employees; bonds
- A.R.S. § 42-5004 · Department records
- A.R.S. § 42-5005 · Transaction privilege tax and municipal privilege tax licenses; fees; renewal; revocation; violation; classification
- A.R.S. § 42-5006 · Taxpayer bonds; out of state licensed contractors and manufactured building dealers
- A.R.S. § 42-5007 · Taxpayer security; out of state prime contractors; definition
- A.R.S. § 42-5008 · Levy of tax; purposes; distribution
- A.R.S. § 42-5008.01 · Liability for amounts equal to retail transaction privilege tax due
- A.R.S. § 42-5009 · Certificates establishing deductions; liability for making false certificate; tax exclusion; definitions
- A.R.S. § 42-5010 · Rates; distribution base
- A.R.S. § 42-5010.01 · Transaction privilege tax; additional rate increment
- A.R.S. § 42-5011 · Conditional sales
- A.R.S. § 42-5012 · Sales between affiliated persons
- A.R.S. § 42-5013 · Partnerships
- A.R.S. § 42-5014 · Return and payment of tax; estimated tax; extensions; abatements; definitions
- A.R.S. § 42-5015 · Filing by electronic means
- A.R.S. § 42-5016 · Credit for telecommunications service revenue reductions
- A.R.S. § 42-5017 · Credit for accounting and reporting expenses; definition
- A.R.S. § 42-5018 · Method of payment
- A.R.S. § 42-5019 · Reporting sales made in more than one class
- A.R.S. § 42-5020 · Persons engaged in more than one business
- A.R.S. § 42-5021 · Payment of additional taxes after audit
- A.R.S. § 42-5022 · Burden of proving sale not at retail
- A.R.S. § 42-5023 · Presumption as to tax base
- A.R.S. § 42-5024 · Personal liability for tax; remedies for collection
- A.R.S. § 42-5025 · Failure or refusal to permit examination of records; classification
- A.R.S. § 42-5026 · Failure to file return; notice; hearing; levy of tax
- A.R.S. § 42-5027 · Enjoining defaulting taxpayer from continuing in business
- A.R.S. § 42-5028 · Failure to pay; personal liability
- A.R.S. § 42-5029 · Remission and distribution of monies; withholding; definition
- A.R.S. § 42-5029.01 · Qualifying Indian tribe; report; accounting procedures; definitions
- A.R.S. § 42-5029.02 · Distribution of revenues for education; definitions
- A.R.S. § 42-5030 · Transfers to the Arizona convention center development fund; distributions
- A.R.S. § 42-5030.01 · Distribution of revenues for school facilities
- A.R.S. § 42-5031 · Distribution of multipurpose facility revenues to district
- A.R.S. § 42-5031.01 · Distribution of revenues for Indian tribal postsecondary educational institutions; definition
- A.R.S. § 42-5032 · Distribution of bridge construction and highway improvement revenues to county; definitions
- A.R.S. § 42-5032.01 · Distribution of revenues for tourism and sports authority
- A.R.S. § 42-5032.02 · Distribution of revenues for city, town or county infrastructure improvements related to manufacturing facilities; definitions
- A.R.S. § 42-5032.03 · Distribution of revenues for county stadium district; definitions
- A.R.S. § 42-5033 · Special census
- A.R.S. § 42-5033.01 · Use of population estimates for state shared revenues
- A.R.S. § 42-5034 · Determination of place of business for distribution of tax monies
- A.R.S. § 42-5034.01 · Mobile telecommunications services; definitions
- A.R.S. § 42-5035 · Use of share of tax monies by counties; inclusion of estimate of anticipated tax collections in county budget
- A.R.S. § 42-5036 · Procedure upon variance between county share of tax monies received and budget estimate
- A.R.S. § 42-5037 · Notices
- A.R.S. § 42-5038 · Transaction and privilege taxes independent of other taxes
- A.R.S. § 42-5039 · Qualified destination management companies; definitions
- A.R.S. § 42-5040 · Sourcing of certain transactions involving tangible personal property; definitions
- A.R.S. § 42-5040.01 · Sourcing of tangible personal property; third party service providers; certification
- A.R.S. § 42-5041 · Assessment of fees; integrated tax system modernization project; fund
- A.R.S. § 42-5042 · Online lodging operators; requirements; civil penalty; definitions
- A.R.S. § 42-5043 · Liability; marketplace facilitators; remote sellers; refund claims; audits; definition
- A.R.S. § 42-5044 · Nexus; out-of-state businesses; threshold; applicability; rulemaking; reporting; definition
- A.R.S. § 42-5045 · Youth business; exemption from tax
- A.R.S. § 42-5061 · Retail classification; definitions
- A.R.S. § 42-5062 · Transporting classification
- A.R.S. § 42-5063 · Utilities classification; definitions
- A.R.S. § 42-5064 · Telecommunications classification; definitions
- A.R.S. § 42-5065 · Publication classification; definition
- A.R.S. § 42-5066 · Job printing classification
- A.R.S. § 42-5067 · Pipeline classification