Arizona Form 800-25 - Cigarette Distributor'S Monthly Return - Arizona Department Of Revenue Page 11
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12AZ FORM 800-25
Instructions
defi nition. The term “cigarette” includes “roll-your-own” tobacco
Special Instructions for Schedule A-1
Participating Manufacturer’s Cigarettes Received
as defi ned below.
in Arizona (except roll-your-own tobacco)
“Roll-your-own” tobacco means any tobacco which, because of its
appearance, type, packaging, or labeling is suitable for use and
This report must be completed for every cigarette brand family
likely to be offered to, or purchased by, consumers as tobacco for
(excluding roll-your-own tobacco) manufactured by a participating
making cigarettes.
manufacturer that is received by the distributor within this state
regardless of whether it was subsequently exported.
“Brand family” means all styles of cigarettes sold under the same
Column (a): Enter the name of the participating manufacturer of
trademark and differentiated from one another by means of
additional modifi ers or descriptors, including, but not limited to,
the brand family of cigarettes reported in Column (d).
“menthol”, “lights”, “kings”, and “100s”, and includes any brand
Column (b): Enter the name and address of person(s) from
name (alone or in conjunction with any other word), trademark,
whom purchased if other than the participating manufacturer, of
logo, symbol, motto, selling message, recognizable pattern
the brand family of cigarettes reported in Column (d).
of colors or any other indicia of product identifi cation identical
Column (c): Enter the date and invoice number of the invoice
or similar to, or identifi able with, a previously known brand of
pursuant to which you purchased or acquired the cigarettes
cigarettes.
identifi ed in Column (d).
“Master Settlement Agreement” means the settlement agreement
Column (d): Enter the brand family of the cigarettes received
(and related documents) entered into on November 23, 1998
(do not abbreviate). Do not break the brand family down into
by the State and leading United States tobacco product
manufacturers. A copy of the Master Settlement Agreement may
subcategories such as regular, menthol, light, etc. For example,
be found at the web site of National Association of Attorneys
for a cigarette named “Alpha Bravo Gold Menthol Lights”, report
only “Alpha Bravo Gold”. Do not report as “A B Gold” or “A B Gold
General,
Menthol Lights.”
“Tobacco product manufacturer” means an entity that directly (and
Column (e): Enter the number of packages of 25 cigarettes
not exclusively through any affi liate):
received in Arizona during the month.
1) Manufactures cigarettes anywhere that such manufacturer
intends to be sold in the United States, including cigarettes
Special Instructions for Schedule A-2
intended to be sold in the United States through an importer
Nonparticipating Manufacturer’s (NPM) Cigarettes Received
(except where such importer is an original participating
in Arizona (except roll-your-own tobacco).
manufacturer (as that term is defi ned in the Master
This report must be completed for every cigarette brand family
Settlement Agreement) that will be responsible for the
(excluding roll-your-own tobacco) manufactured by a NPM that is
payments under the Master Settlement Agreement with
received by the distributor within this state regardless of whether it
respect to such cigarettes as a result of the provisions of
was subsequently exported.
subsection II(MM) of the Master Settlement Agreement
and that pays the taxes specifi ed in subsection II(Z) of
Attach copies of invoices to Schedule A-2 for purchases from
the Master Settlement Agreement, and provided that
nonparticipating manufacturers.
the manufacturer of such cigarettes does not market or
Column (a): Enter the name and address of the nonparticipating
advertise such cigarettes in the United States);
manufacturer of the brand family of NPM cigarettes reported in
2) Is the fi rst purchaser anywhere for resale in the United
Column (d).
States of cigarettes manufactured anywhere that the
Column (b): Enter the name and address of the person from
manufacturer does not intend to be sold in the United
whom the NPM cigarettes reported in Column (d) were purchased
States; or
if different from the NPM identifi ed in Column (a).
3) Becomes a successor of an entity described in paragraph 1
Column (c): Enter the date and invoice number of the invoice
or 2.
pursuant to which you purchased or acquired the cigarettes
The term “tobacco product manufacturer” does not include an
identifi ed in Column (d).
affi liate of a tobacco product manufacturer unless such affi liate
Column (d): Enter the brand family of the NPM cigarettes
itself falls within any of paragraphs 1 through 3 above.
received (do not abbreviate). Do not break the brand family
“Participating manufacturer” has the same meaning prescribed
down into subcategories such as regular, menthol, light, etc.
in Section II(jj) of the Master Settlement Agreement and all
For example, for a cigarette named “Alpha Bravo Gold Menthol
amendments thereto. A list of participating manufacturers and
Lights”, report only “Alpha Bravo Gold”. Do not report as “A B
their brands is maintained and updated at the web site of the
Gold” or “A B Gold Menthol Lights.”
National Association of Attorneys General,
Column (e): Enter the number of packages of 25 cigarettes or
“Nonparticipating manufacturer” (NPM) means any tobacco
the number of individual NPM cigarettes, excluding roll-your-own,
product manufacturer that is not a Participating Manufacturer.
received monthly in Arizona.
“State excise taxes” means taxes imposed on tobacco products
Special Instructions for Schedule A-3
under A.R.S. Title 42, Chapter 3.
Participating Manufacturer’s Cigarettes Stamped for Sale in
Arizona (except roll-your-own tobacco)
This report must be completed for every cigarette brand family
manufactured by a participating manufacturer for which the
Page 11 of 12
ADOR 14-2042f (6/05)
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