Tobacco License Questionaire / Distributor Reporting Requirements (Page 3 of 5) in pdf

_____ Effective October 1, 2006 S.B. 1066 amended many of the Arizona luxury tax statutes. Please

review the actual changes by visiting the department’s website

_____ Your Tobacco License Number (a 6 digit number i.e. 00-0000) (the first two digits indicate the

year of the license and will change each year) MUST be on all returns / schedules/ and

correspondence.

______ A.R.S. §42-3212 requires you to include your current tobacco license number on invoices and

retain records for four years.

_____ You are required to begin filing report(s) / return(s) for the month your license is issued even

when no product was received.

_____ All Report(s) / Return(s), Schedules and Payments must be filed each month (even if no

product was received and no tax is due) and are due by the 20

of each month following the

month for which the return is made. Keep copies of the return, transaction invoices and other

records as required by statute.

_____ A.R.S. §44-3010 requires that every distributor shall make a duplicate invoice of the

transaction, showing the date of delivery, the amount and value of each sale, shipment or

consignment, and the name and location of the purchaser or person to whom delivery is made.

The wholesaler or distributor shall file and retain the invoice as required by statute see A.R.S.

§42-3154, subject to inspection and use by the department.

_____ Failure to file COMPLETE reports on a monthly basis subjects you to a $500.00 per report,

per month penalty, pursuant to A.R.S. §42-1125 (K). The sale of stamps will also be suspended

and/or your license will be subject to revocation, along with assessment of any penalties

applicable by law.

_____ Pursuant to A.R.S. §42-3154 it is unlawful and a class 2 misdemeanor for any person to

knowingly fail or refuse to permit any lawful examination of any book, paper, account, record or

other memoranda by the department, it’s authorized agents or employees. Civil and criminal

penalties prescribed by A.R.S. §42-1125 and §42-1127 apply to violations of this chapter.

______ Licenses are nontransferable. If the business is sold or terminated, the department SHALL BE

notified in writing within thirty (30) days of the sale or termination, providing the date of sale or

termination.

_____ When canceling/terminating your license you MUST write “CANCELLED” and the date

across the original license and return it to the Department of Revenue, Tobacco Tax Section or it

will not be considered cancelled and you will still be required to submit monthly reports. You

must also file all required report(s) / return(s) and any applicable taxes due. Required return(s)

include the month you cancelled.

______ Your Tobacco Distributor’s License must have current address. If you move, you are required

to notify the Department of Revenue within thirty business days, to have a new license issued.

Page 3

Tobacco License Questionaire / Distributor Reporting Requirements Page 3