The Arizona Revised Statutes have been updated to include the revised sections from the 57th Legislature, 2nd Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 58th Legislature, 1st Regular Session, which convenes in January 2027.
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
42-3001. Definitions
In this chapter, unless the context otherwise requires:
1. "Affix" and "affixed" include imprinting tax meter stamps on packages and individual containers as authorized by the department.
2. "Beer" has the same meaning prescribed in section 4-101.
3. "Brand family" has the same meaning prescribed in section 44-7111.
4. "Cavendish" means a tobacco product that is smoked from a pipe and that meets one of the following criteria:
(a) Is described as cavendish, as containing cavendish or as a cavendish blend on its packaging, labeling or promotional materials.
(b) Appears to have been processed or manufactured with an amount of flavorings and humectants that exceeds twenty percent of the weight of the tobacco contained in the product.
(c) Appears to be blended with or contain a tobacco product described in subdivision (b) of this paragraph.
5. "Cider" has the same meaning prescribed in section 4-101.
6. "Cigar" means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco other than any roll of tobacco that is a cigarette, as defined in paragraph 7, subdivision (b) of this section.
7. "Cigarette" means either of the following:
(a) Any roll of tobacco wrapped in paper or any substance not containing tobacco.
(b) Any roll of tobacco wrapped in any substance containing tobacco that, because of its appearance, the type of tobacco used in the filler or its packaging and labeling, is likely to be offered to or purchased by a consumer as a cigarette described in subdivision (a) of this paragraph. This subdivision shall be interpreted consistently with the classification guidelines established by the federal alcohol and tobacco tax and trade bureau.
8. "Consumer" means a person in this state that comes into possession of any luxury subject to the tax imposed by this chapter and that, on coming into possession of the luxury, is not a distributor intending to sell or distribute the luxury, a retailer or a wholesaler.
9. "Craft distiller" has the same meaning prescribed in section 4-101.
10. "Distributor" means any person that manufactures, produces, ships, transports or imports into this state or in any manner acquires or possesses for the purpose of making the first sale of the following:
(a) Cigarettes without Arizona tax stamps affixed as required by this article.
(b) Roll-your-own tobacco or other tobacco products on which the taxes have not been paid as required by this chapter.
11. "Farm winery" has the same meaning prescribed in section 4-101.
12. "First sale" means the initial sale or distribution in intrastate commerce or the initial use or consumption of cigarettes, roll-your-own tobacco or other tobacco products.
13. "Luxury" means any article, object or device on which a tax is imposed under this chapter.
14. "Malt liquor":
(a) Means any beverage that is obtained by the alcoholic fermentation, infusion or decoction of barley malt, hops, rice, bran or other grain, glucose, sugar or molasses, or any combination of them, and may include, as adjuncts in fermentation, honey, fruit, fruit juice, fruit concentrate, herbs, spices and other food materials.
(b) Includes beer that is aged in an empty wooden barrel previously used to contain wine or distilled spirits and as such is not considered a dilution or mixture of any other spirituous liquor.
15. "Master settlement agreement" has the same meaning prescribed in section 44-7101.
16. "Microbrewery" has the same meaning prescribed in section 4-101.
17. "Nonparticipating manufacturer" has the same meaning prescribed in section 44-7111.
18. "Other tobacco products" means tobacco products other than cigarettes and roll-your-own tobacco.
19. "Participating manufacturer" has the same meaning prescribed in section 44-7111.
20. "Person" means any individual, firm, partnership, joint venture, association, corporation, municipal corporation, estate, trust, club, society or other group or combination acting as a unit, and the plural as well as the singular number.
21. "Place of business":
(a) Means a building, facility site or location where an order is received or where tobacco products are sold, distributed or transferred.
(b) Does not include a vehicle.
22. "Retailer" means any person that comes into possession of any luxury subject to the taxes imposed by this chapter for the purpose of selling it for consumption and not for resale.
23. "Roll-your-own tobacco" means any tobacco that, because of its appearance, type, packaging or labeling, is suitable for use and likely to be offered to or purchased by consumers as tobacco for making cigarettes. This paragraph shall be interpreted consistently with the term as used in section 44-7101. This paragraph shall be interpreted consistently with the classification guidelines established by the federal alcohol and tobacco tax and trade bureau.
24. "Smoking tobacco":
(a) Means any tobacco that, because of its appearance, type, packaging, labeling or promotion, is suitable for use and likely to be offered to or purchased by consumers as tobacco for making cigarettes or otherwise consumed by burning.
(b) Includes pipe tobacco and roll-your-own tobacco.
25. "Spirituous liquor" has the same meaning prescribed in section 4-101.
26. "Tobacco product manufacturer" has the same meaning prescribed in section 44-7101.
27. "Tobacco products" means all luxuries included in section 42-3052, paragraphs 5 through 9.
28. "Vehicle" means a device in, on or by which a person or property is or may be transported or drawn on the roads of this state regardless of the means by which it is propelled or whether it runs on a track.
29. "Vinous liquor":
(a) Means the product obtained by the fermentation of grapes, other agricultural products that contain natural or added sugar or cider or any such alcoholic beverage fortified with grape brandy and that contains not more than twenty-four percent of alcohol by volume.
(b) Does not include:
(i) Liquids in which hops or grains are used in the process of fermentation.
(ii) Liquids made by the process of distillation of hops or grains.
(iii) Medicines that are unsuitable for beverage purposes.
(iv) Cider as defined in section 4-101.
30. "Wholesaler" means a person that sells any spirituous, vinous or malt liquor taxed under this chapter to retail dealers or for the purposes of resale only.