42-3462. Cigarette and roll-your-own tobacco; filing requirements; definition

A. Each distributor shall file a return in a form prescribed by the department for each place of business on or before the twentieth day of the month next succeeding the month for which the return is filed. The return shall contain all of the following:

1. The brand names and quantities of each brand of cigarettes and roll-your-own tobacco in possession at the beginning and end of the reporting period.

2. The brand names and quantities of each brand of cigarettes and roll-your-own tobacco received during the reporting period and the name and address of each person from whom each product was received.

3. The brand names and quantities of each brand of cigarettes and roll-your-own tobacco distributed or shipped into this state or between locations in this state during the reporting period, except for sales directly to consumers, and the name and address of each person to whom each product was distributed or shipped, with reference to the dates of distribution or shipment and corresponding invoice numbers from the invoices documenting the distribution or shipments.

4. The brand names and quantities of each brand of cigarettes and roll-your-own tobacco distributed or shipped to any destination wherever located, including the quantities reported under paragraph 3 of this subsection during the reporting period, except for sales directly to consumers, and the name and address of each person to whom each product was distributed or shipped, with reference to the dates of distribution or shipment and corresponding invoice numbers from the invoices documenting the distribution or shipments.

5. The brand names and quantities of each brand of cigarettes and roll-your-own tobacco sold to consumers that are itemized to show sales to consumers in this state and sale to consumers outside of this state.

6. Copies of the customs certificates with respect to such cigarettes and roll-your-own tobacco required to be submitted by 19 United States Code section 1681a(c).

7. The name and address of each nonparticipating manufacturer of each brand of cigarettes and roll-your-own tobacco identified by the distributor in the return.

8. The number of individual cigarettes and ounces of roll-your-own tobacco of each brand of each nonparticipating manufacturer sold in this state by the distributor during the preceding month, separately stating each of the following:

(a) The number of cigarette packages sold and the number of individual cigarettes in each package.

(b) The number of roll-your-own tobacco containers sold and the number of ounces of roll-your-own tobacco in each container.

9. The amount of luxury taxes paid or to be paid on the cigarettes and roll-your-own tobacco prescribed in paragraph 8 of this subsection, separately stating each of the following:

(a) The amount of luxury taxes paid by purchasing and affixing tax stamps to cigarette packages.

(b) The amount of luxury taxes to be paid for roll-your-own tobacco containers.

(c) Any other amount of excise taxes to be paid on the cigarettes.

10. The number of individual cigarettes and ounces of roll-your-own tobacco of each brand of each nonparticipating manufacturer received by the distributor, separately stating each of the following:

(a) The number of cigarette packages received and the number of individual cigarettes in each package.

(b) The number of roll-your-own tobacco containers received and the number of ounces of roll-your-own tobacco in each container.

11. The number of individual cigarettes and ounces of roll-your-own tobacco of each brand of each nonparticipating manufacturer that the distributor exported from this state without payment of Arizona luxury taxes, separately stating each of the following:

(a) The number of cigarette packages exported and the number of individual cigarettes in each package.

(b) The number of roll-your-own tobacco containers exported and the number of ounces of roll-your-own tobacco in each container.

12. The number of individual cigarettes and ounces of roll-your-own tobacco of each brand of each nonparticipating manufacturer for which the distributor obtained a refund under section 42-3008, separately stating each of the following:

(a) The number of cigarette packages for which the distributor obtained a refund and the number of individual cigarettes in each package.

(b) The number of roll-your-own tobacco containers for which the distributor obtained a refund and the number of ounces of roll-your-own tobacco in each container.

13. The invoice, in the form and manner prescribed by the department, for the following transactions:

(a) The distributor's purchase or acquisition of any nonparticipating manufacturer's cigarettes received or sold by the tobacco distributor in this state.

(b) The distributor's export, if any, of any nonparticipating manufacturer's cigarettes from this state.

B. Any person who sells, ships or transfers cigarettes and roll-your-own tobacco into or within this state shall file a monthly report with the department on the tenth day of each month after the sale, shipment or transfer in the form and manner prescribed by section 42-3053, subsection C. The report shall contain information regarding each shipment of cigarettes and roll-your-own tobacco into or within this state during the previous calendar month, including the date of shipment, the name and address of the person to whom the shipment was made and the name, address and telephone number of the person or service delivering the shipment to the recipient on behalf of the seller. The report shall also include the brand names and quantities of cigarettes and roll-your-own tobacco contained in each shipment, with invoices or references to invoice number documenting each shipment.

C. Distributor reports that are submitted under subsection A of this section shall be itemized to disclose the quantity of reported cigarettes bearing tax stamps of this state, tax exempt stamps of this state, stamps of another state and unstamped cigarettes. The distributor reports shall also include, if applicable, the following:

1. The quantity of Arizona tax and tax exempt stamps that were not affixed to cigarettes.

2. The quantity of Arizona tax and tax exempt stamps that the distributor possessed at the beginning and end of the reporting period.

3. The quantity of each type of Arizona stamp received during the reporting period.

4. The quantity of each type of Arizona stamp applied during the reporting period.

D. The department may adopt rules requiring additional information in the monthly reports as necessary for the purposes of enforcing this article.

E. For the purposes of this section, " manufacturer" has the same meaning prescribed in section 42-3451.