Section R15-3-201. Definitions

In this Chapter, unless otherwise specified:

1.        “Alcoholic beverage” means cider, malt liquor, spirituous liquor, and vinous liquor, as these terms are defined in

A.R.S. § 42-3001.

2.        “Business location” means either of the following:

a.        Pursuant to A.R.S. § 42-3151(A), any place where books, papers, invoices, or records of a wholesaler, distributor, or retailer are open for inspection by the Department; or

b.        Pursuant to A.R.S. § 42-3151(B), any place where luxuries are placed, produced, stored, or sold.

3.        “Cigar” has the same meaning as prescribed in A.R.S. § 42-3001.

4.        “Cigarette” has the same meaning as prescribed in A.R.S.

§ 42-3001.

5.        “Cigarette   distributor”   has   the   same   meaning    as prescribed in A.R.S. § 42-3001.

6.        “Consumer”  has  the  same   meaning  as  prescribed   in

A.R.S. § 42-3001.

7.        “Distributor”  has  the  same  meaning  as  prescribed   in

A.R.S. § 42-3001.

8.        “Luxury” has the same meaning as prescribed in A.R.S. § 42-3001.

9.        “Other tobacco products” means all products included in

A.R.S. §§ 42-3052(6) through (9).

10.     “Primary source of supply” has the same meaning as prescribed in A.R.S. § 4-243.01(E)(1).

11.     “Retailer” has the same meaning as prescribed in A.R.S.

§ 42-3001.

12.  “Sale” means the act of soliciting, receiving an order for, keeping or offering for sale, delivering for value, peddling, or keeping with intent to sell any of the luxuries taxable under this Chapter.

13.     “Tobacco products” has the same meaning as prescribed in A.R.S. § 42-3001.

14.     “Tobacco  taxes”  means  all  taxes  imposed  on  tobacco products under A.R.S. Title 42, Chapter 3.

Historical Note

Adopted effective March 18, 1981 (Supp. 81-2).

Amended effective May 14, 1993 (Supp. 93-2). Amended by final rulemaking at 14 A.A.R. 4410, effective January 3, 2009 (Supp. 08-4).