ARS 42-3502
Transport of untaxed other tobacco products prohibited; exceptions; definition
A. A person may not hold, store or transport untaxed other tobacco
products for sale or distribution in this state in any vehicle pursuant
to § 36-798.06 .
B. This section does not apply to either of the following:
1. A vehicle that is owned, operated or contracted by a person who
holds a valid license issued under § 42-3401 and is transporting
untaxed other tobacco products from one to another of the licensee's places
of business listed on its application.
2. A vehicle that is transporting untaxed other tobacco products to
a licensed distributor as part of a lawful sale or in interstate commerce
to a person lawfully operating as a manufacturer, distributor or retailer
of other tobacco products.
C. For the purposes of this section, “untaxed other tobacco
products” means other tobacco products on which applicable taxes
have not been remitted pursuant to this chapter.
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