42-3303. Tax on the consumer; precollection and remission by distributor
115 words·~1 min read·
/az/title-42/42-3303A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A. The taxes levied pursuant to this article are conclusively presumed to be direct taxes on the consumer but shall be precollected and remitted to the department by the distributor for purposes of convenience and facility only. The taxes that the distributor precollects and pays to the department:
1. Are considered to be an advance payment.
2. Shall be added to the price of the cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco.
3. Shall be recovered from the consumer.
B. For the purpose of the precollection and remittance of the tax imposed by this article, the distributor shall obtain and affix revenue stamps pursuant to article 11 of this chapter.