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AZ.gov Arizona's Official Web Site
State of Arizona
Department of Revenue

Luxury Tax - Liquor & Tobacco in Arizona

The Arizona Department of Revenue's Luxury Tax Unit can be contacted at (602) 716-7808


Licensing: You will need to contact the Arizona Department of Liquor Licenses and Control at (602) 542-5141.

Forms: Liquor Tax Reporting forms


Licensing:  For a Tobacco License Application please contact the Luxury Tax Section at 602-716-7808

Forms: Tobacco Tax reporting forms

Notices for Licensed Tobacco Resellers:


THE SALE OF CIGARETTES AND MOST OTHER TOBACCO PRODUCTS OVER THE INTERNET TO ANY PERSON IN ARIZONA OTHER THAN A LICENSED TOBACCO DISTRIBUTOR OR RETAILER IS ILLEGAL.  For more information, see the Arizona Attorney General’s website and the Arizona Attorney General’s Office Notice to Licensed Distributors RE Delivery Sale Prohibition