Ariz. Rev. Stat. § 42-3307

Current through L. 2024, ch. 202

Section 42-3307 - Preemption by state

This state preempts the area of Indian reservation tobacco taxation. A county, city, town or any other political subdivision of this state shall not levy such a tax. Nothing in this article precludes an Indian tribe from imposing its own tobacco tax or a similar levy.

A.R.S. § 42-3307