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AZ FORM 800NR

Instructions

GENERAL INSTRUCTIONS

Line 4: Enter the stamped packages delivered in Arizona to Indian

reservations (from Schedule B, column (h) and column (i)).

You must ﬁ le this return if you are licensed to distribute cigarettes

within the state of Arizona.

Part 2: Stamp Inventory

You must ﬁ le the return monthly on or before the 20

day after the

Line 1: Enter from Part 2, line 4b, of prior month, amounts reported

month the cigarettes have been sold.

for Blue, Red, and Green stamps, packs of 20s and 25s.

Prepare this return for each month regardless of whether or not

Line 2: Enter Arizona stamps purchased during the month for

any sales have been made. File the original with the Department

Blue, Red, and Green denominations.

of Revenue. Retain a copy of the return with all substantiating

Line 3: Enter the total of lines 1 and 2.

documentation for at least four years, subject to inspection by the

Line 4a: Enter the number of stamps that were spoiled during the

Department.

month.

Report all cigarettes in packages. Report all cigarettes in packages

Line 4b: Enter your ending inventory of Arizona stamps for this

except where asked to report individual cigarettes.

month.

You may substitute a computer-generated schedule for any of the

Line 5: Enter the total of lines 4a through 4b.

DOR schedules. You must obtain prior approval of your substitute

schedules. Your substitute schedules must be in the same format

Line 6: Subtract line 5 from line 6 to calculate the total number of

as the DOR schedules and contain all required information.

Arizona stamps afﬁ xed during the month. This amount must equal

amounts reported on line 2 of Sections A, B, and C.

You must provide your taxpayer identiﬁ cation number on the

return. A tax identiﬁ cation number is either your federal Employer

SPECIAL DEFINITIONS FOR

Identiﬁ cation Number (EIN), or your Social Security Number (SSN)

SCHEDULES A-3 AND A-4

if you are a sole proprietor with no employees.

PLEASE NOTE: Form 800NR does not contain Schedule A-1 or

The Licensee or Authorized Agent must sign the return.

Schedule A-2.

If you pay a preparer to complete the return, the preparer must sign

“Cigarette” means any product that contains nicotine, is intended to

the return and include his or her identiﬁ cation number.

be burned or heated under ordinary conditions of use, and consists

SPECIFIC INSTRUCTIONS

of or contains: (1) any roll of tobacco wrapped in paper or in any

substance not containing tobacco; or (2) tobacco, in any form, that

Part 1: Cigarette Inventory (Sections A, B, C)

is functional in the product, which, because of its appearance, the

type of tobacco used in the ﬁ ller, or its packaging and labeling, is

Section A: Taxable Regular (Blue Stamps)

likely to be offered to, or purchased by, consumers as a cigarette;

Line 1: Enter your ending inventory from Section A, line 3, of prior

or (3) any roll of tobacco wrapped in any substance containing

month.

tobacco which, because of its appearance, the type of tobacco

used in the ﬁ ller, or its packaging and labeling, is likely to be offered

Line 2: Enter packages stamped for sale in Arizona during the

to, or purchased by, consumers as a cigarette described in clause

month.

(1) of this deﬁ nition. The term “cigarette” includes “roll-your-own”

Line 3: Enter ending inventory of packages stamped for sale in

tobacco as deﬁ ned below.

Arizona last day of the month.

“Roll-your-own” tobacco means any tobacco which, because of its

Line 4: Enter the stamped packages delivered in Arizona.

appearance, type, packaging, or labeling is suitable for use and

likely to be offered to, or purchased by, consumers as tobacco for

Section B: Taxable Reservation (Red Stamps)

making cigarettes.

Line 1: Enter your ending inventory from Section B, line 3, of prior

“Brand family” means all styles of cigarettes sold under the same

month.

trademark and differentiated from one another by means of

Line 2: Enter packages stamped for sale in Arizona during the

additional modiﬁ ers or descriptors, including, but not limited to,

month.

“menthol”, “lights”, “kings”, and “100s”, and includes any brand

name (alone or in conjunction with any other word), trademark, logo,

Line 3: Enter ending inventory of packages stamped for sale in

symbol, motto, selling message, recognizable pattern of colors or

Arizona last day of the month.

any other indicia of product identiﬁ cation identical or similar to, or

Line 4: Enter the stamped packages delivered in Arizona to Indian

identiﬁ able with, a previously known brand of cigarettes.

reservations from Schedule B, column (f) and column (g).

“Master Settlement Agreement” means the settlement agreement

(and related documents) entered into on November 23, 1998 by the

Section C: Tax Free Reservation (Green Stamps)

State and leading United States tobacco product manufacturers. A

Line 1: Enter your ending inventory from Section C, line 3, of prior

copy of the Master Settlement Agreement may be found at the web

month.

site of National Association of Attorneys General,

Line 2: Enter packages stamped for sale in Arizona during the

“Tobacco product manufacturer” means an entity that directly (and

month.

not exclusively through any afﬁ liate):

Line 3: Enter ending inventory of packages stamped for sale in

1) Manufactures cigarettes anywhere that such manufacturer

Arizona last day of the month.

intends to be sold in the United States, including cigarettes

intended to be sold in the United States through an importer

Page 6 of 7

ADOR 14-2013 (8/05)

Arizona Form 800nr - Cigarette Distributor'S Monthly Return For Nonresident Licensed Distributors - Arizona Department Of Revenue Page 6

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