{"data":{"id":"us-az/a.r.s.-42-3302","jurisdiction":"us-az","citation":"A.R.S. § 42-3302","heading":"Levy; rates; disposition of revenues","body":"(Caution: 1998 Prop. 105 applies)\n\nA. In addition to all other taxes, there is levied and shall be collected by the department a tax on the purchase on an Indian reservation of cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco at the rates prescribed by sections 42-3251 and 42-3251.01.\n\nB. The department shall deposit, pursuant to sections 35-146 and 35-147, monies levied and collected pursuant to subsection A of this section in the tobacco tax and health care fund established by section 36-771 and the tobacco products tax fund established by section 36-770 for use as prescribed by title 36, chapter 6, article 8.\n\nC. If an Indian tribe imposes a luxury, sales, transaction privilege or similar tax on cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco but at a rate that is:\n\n1. Less than that prescribed by subsection A of this section, the tax imposed by this article shall be levied at a rate equal to the difference between the rate prescribed by subsection A of this section and the tax imposed by the Indian tribe.\n\n2. Equal to or greater than the tax prescribed by subsection A of this section, then the rate of tax under this article is zero.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/03302.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"e9eb089e64965d6b6913573ab79203000584c8e380718f4d84abd63f630d0907","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-3301","next":"us-az/a.r.s.-42-3303"},"notice":"GroundRules: Original legal text. Not legal advice."}