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Arizona LAWS & TAXES
- It is a petty offense in Arizona to sell, give or furnish a tobacco or a vapor products to a minor (anyone under the age of 18.)1
- Cottonwood and Douglas have passed a Tobacco 21 law, making the legal age to purchase tobacco 21.1
- It is a petty ofense for a minor to buy, or have in his possession or knowingly accept or receive a tobacco or vapor product from any person.
- Arizona defines a “vapor product” separately from tobacco as “a noncombustible tobacco-derived product containing nicotine that employs a mechanical heating element, battery or circuit, regardless of shape or size, that can be used to heat a liquid nicotine solution contained in cartridges. Vapor product does not include any product that is regulated by the United States food and drug administration under chapter V of the federal food, drug and cosmetic act.”1
- The state-wide smoking prohibitions of A.R.S. § 36-601.01 (Smoke-free Arizona) do not apply to vapor products.2
- The following municipalities have ordinances that prohibit vaping where smoking is prohibited (some exclude bars and restaurants): Tempe, Coconino County, Flagstaff, Mesa, Clarkdale, Goodyear.4
Tobacco/Vapor 21 Law: Federal law passed December 20, 2019 prohibits sales of all tobacco and vapor products to anyone under the age of 21 years old. FDA stated law became effective on that date. States may choose to continue with current age law at the risk of losing federal funding.
Flavor Bans: Federal law prohibits the sale of closed system devices (pods, cartridges) containing e-liquid in flavors other than tobacco or menthol.
- Vapor products are not subject to any of the tobacco luxury taxes set forth in A.R.S. title 42, chapter 3.2
- Smoke-free tobacco products are taxed at $0.223 per ounce.3
Updated August 2021