{"data":{"id":"us-az/a.r.s.-42-3307","jurisdiction":"us-az","citation":"A.R.S. § 42-3307","heading":"Preemption by state","body":"This state preempts the area of Indian reservation tobacco taxation. A county, city, town or any other political subdivision of this state shall not levy such a tax. Nothing in this article precludes an Indian tribe from imposing its own tobacco tax or a similar levy.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/03307.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"db8ea28016cd5d3fd62cb7a20ab861d62572cfd456d30334fd1f23eb36380858","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-3306","next":"us-az/a.r.s.-42-3308"},"notice":"GroundRules: Original legal text. Not legal advice."}