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Within the three-tier distribution system, Arizona imposes a luxury tax only at the second tier level (i.e. on the wholesaler for sales of liquor within the state).
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Luxury tax section is a section on tax forms where individuals report taxes on luxury goods or services.
Individuals who purchase or use luxury goods or services are required to file luxury tax section.
To fill out luxury tax section, individuals must provide information on the luxury goods or services purchased or used.
The purpose of luxury tax section is to collect taxes on high-end or luxury items to generate revenue for the government.
Information such as the type of luxury goods or services, purchase price, and tax amount must be reported on luxury tax section.
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