Ariz. Admin. Code § R15-3-319 - Cigarette Samples
A. A
person shall not distribute loose individual cigarettes or cigarette packs
containing less than 20 cigarettes within the state regardless of whether the
cigarettes or cigarette packs are distributed free of charge or as
samples.
B. A person may distribute
cigarettes packaged in quantities of 20 or 25 as samples if the samples were
obtained from a licensed distributor that reported and affixed cigarette tax
stamps to the cigarette packs in accordance with A.R.S. Title 42, Chapter
3.
C. A person may distribute
tobacco products other than cigarettes as samples within Arizona if the samples
were first obtained from a licensed distributor that timely reported and
remitted payment of applicable state tobacco taxes on the samples.
D. Any person providing samples of
cigarettes, as described under subsection (B), or samples of other tobacco
products, as described under subsection (C), should retain invoices from the
licensed distributor that reported the samples.
Notes
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