PCA

Arizona

Alerts & Updates

Key Contacts

Arizona Department of Revenue
Tobacco Tax Section
(602) 716-7808

Arizona Secretary of State
Elections Division
(602) 542-8683

PCA Contact

Joshua Habursky
Glynn Loope joshua@premiumcigars.orgglynn@premiumcigars.org

Legislative Information

2019 Session Info
2019 Partisan Splits

Taxation

Arizona imposes a luxury privilege tax and additional taxes on all cigars, smoking tobacco, plug tobacco, snuff, and other forms of tobacco. Arizona also imposes a tax on the purchase on an Indian reservation of cigars, smoking tobacco, plug tobacco, snuff, and other forms of tobacco. 

Ariz. Rev. Stat. § 42-3051: Levy of tax

Ariz. Rev. Stat. § 42-3302: Levy; rates; disposition of revenues

The area of luxury taxation is preempted by the state. A county, city, town, or other political subdivision of Arizona may not levy a luxury tax, as long as the urban revenue sharing fund is maintained as provided in Ariz. Rev. Stat. § 43-206.

Ariz. Rev. Stat. § 42-3002: Preemption by the state of luxury taxation

Tobacco Luxury Tax FAQ’s

The combined tax on smoking tobacco, snuff, fine cut chewing tobacco, cut and granulated tobacco, shorts and refuse of fine cut chewing tobacco, and refuse, scraps, clippings, cuttings, and sweepings of tobacco, excluding tobacco powder or tobacco products used exclusively for agricultural or horticultural purposes and unfit for human consumption, is $0.223 per ounce. The combined tax on all cavendish, plug, or twist tobacco is $0.055 per ounce. The combined tax on cigars of all descriptions, other than small cigars, made of tobacco or any tobacco substitute is:

  • $0.218 on each 3 cigars, if manufactured to retail at less than $0.05 each
  • $0.218 on each cigar, if manufactured to retail at more than $0.05 each

Ariz. Rev. Stat. § 42-3052: Classifications of luxuries; rates of tax

Ariz. Rev. Stat. § 42-3251: Levy and collection of tobacco tax

Ariz. Rev. Stat. § 42-3251.01: Levy and collection of tobacco tax

Ariz. Rev. Stat. § 42-3371: Levy and collection of tax on cigarettes, cigars, and other forms of tobacco

The combined tax on smoking tobacco, snuff, fine cut chewing tobacco, cut and granulated tobacco, shorts and refuse of fine cut chewing tobacco, and refuse, scraps, clippings, cuttings, and sweepings of tobacco purchased on an Indian reservation, excluding tobacco powder or tobacco products used exclusively for agricultural or horticultural purposes and unfit for human consumption, is $0.113 per ounce. The combined tax on all cavendish, plug, or twist tobacco purchased on an Indian reservation is $0.028 per ounce. The combined tax on cigars of all descriptions, other than small cigars, made of tobacco or any tobacco substitute and purchased on an Indian reservation is:

  • $0.11 on each 3 cigars, if manufactured to retail at less than $0.05 each 
  • $0.11 on each cigar, if manufactured to retail at more than $0.05 each

If an Indian tribe imposes a luxury, sales, transaction privilege, or similar tax on cigars, smoking tobacco, plug tobacco, snuff, and other forms of tobacco but at a rate that is:

  • Less than that prescribed above, the tax imposed will be the difference between the rate prescribed above and the tax imposed by the Indian tribe
  • Equal to or greater than the tax prescribed above, the tax will be zero

Ariz. Rev. Stat. § 42-3302: Levy; rates; disposition of revenues

Ariz. Rev. Stat. § 42-3251: Levy and collection of tobacco tax

Ariz. Rev. Stat. § 42-3251.01: Levy and collection of tobacco tax

Arizona SB 1347 (2019) defines the terms Cavendish and delivery as they relate to luxury tax privilege taxation. This measure defines Cavendish as a tobacco or tobacco blend that is smoked from a pipe that: 

  1. Is described as cavendish, as containing cavendish, or as a cavendish blend, on its packaging, labeling, or promotional materials; 
  2. Appears to have been processed or manufactured with flavorings and humectants which exceed 20 percent of the weight of the tobacco contained in the product; or 
  3. Appears to be blended with or contain a tobacco product described in item b.

Each Tobacco Distributor Licensee must file, on or before the 20th day of each month, a Distributor’s Monthly Return of Cigars and Tobacco Products Received (Form 819), all applicable schedules, the Resident Distributor Certification, and payment for taxes due. A return must be filed for each month regardless of whether any sales have been made. Distributors of tobacco products must electronically file returns with AZTaxes.  

Ariz. Rev. Stat. § 42-3208: Return and payment by distributors of tobacco products other than cigarettes; report for refund or rebate

Ariz. Rev. Stat. § 42-3501: Return and payment by distributors of tobacco products other cigarettes

Form Type / NameForm Number / Link
Arizona Department of RevenueTobacco Tax Forms
Arizona Tax WebsiteAZTaxes

Cigar and Smoking Tobacco Definitions

“Smoking” means inhaling, exhaling, burning, or carrying or possessing any lighted tobacco product, including cigars, cigarettes, pipe tobacco, and any other lighted tobacco product.

Ariz. Rev. Stat. § 36-601.01(A)(11)

“Tobacco products” means all cigarettes, smoking tobacco, snuff, fine cut chewing tobacco, cut and granulated tobacco, shorts and refuse of fine cut chewing tobacco, refuse, scraps, clippings, cuttings, and sweepings of tobacco, cavendish, plug or twist tobacco, and cigars of all descriptions but does not include tobacco powder or tobacco products used exclusively for agricultural or horticultural purposes and unfit for human consumption.

Ariz. Rev. Stat. § 42-3001(24)
Ariz. Rev. Stat. § 42-3052

“Cigar” means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco other than any roll of tobacco that is a cigarette.

Ariz. Rev. Stat. § 42-3001(4)

“Distributor” means any person that manufactures, produces, ships, transports, or imports tobacco products on which the taxes have not been paid into Arizona or in any manner acquires or possesses tobacco products for the purpose of making the first sale.

Ariz. Rev. Stat. § 42-3001(8)

“Retailer” means any person that comes into possession of any taxable tobacco products for the purpose of selling it for consumption and not for resale.

Ariz. Rev. Stat. § 42-3001(20)

“First sale” means the initial sale or distribution in intrastate commerce or the initial use or consumption of cigarettes, roll-your-own tobacco, or other tobacco products.

Ariz. Rev. Stat. § 42-3001(10)

“Other Tobacco Products” means tobacco products other than cigarettes and roll-your-own tobacco.

Ariz. Rev. Stat. § 42-3001(16)

“Roll-your-own tobacco” means any tobacco that, because of its appearance, type, packaging or labeling, is suitable for use and likely to be offered to or purchased by consumers as tobacco for making cigarettes. 

Ariz. Rev. Stat. § 42-3001(21)

Restrictions

Arizona law prohibits smoking: in all public places, including airports, banks, bars, common areas of apartment buildings, condominiums or other multifamily housing facilities, educational facilities, entertainment facilities or venues, health care facilities, hotel and motel common areas, laundromats, public transportation facilities, reception areas, restaurants, retail food production and marketing establishments, retail service establishments, retail stores, shopping malls, sports facilities, theaters, and waiting rooms; and places of employment, including office buildings, work areas, auditoriums, employee lounges, restrooms, conference rooms, meeting rooms, classrooms, cafeterias, hallways, stairs, elevators, health care facilities, private offices, and vehicles owned and operated by the employer during working hours when the vehicle is occupied by more than one person.

Ariz. Rev. Stat. § 36-601.01(A-B): Smoke-free Arizona act

“No smoking” signs or the international “no smoking” symbol (consisting of a pictorial representation of a burning cigarette enclosed in a red circle with a red bar across it) must be clearly and conspicuously posted by the owner, operator, manager, or other person in control of that place identifying where smoking is prohibited by and where complaints regarding violations may be registered.

Every public place and place of employment where smoking is prohibited by this section must have posted at every entrance a conspicuous sign clearly stating that smoking is prohibited.

All ashtrays must be removed from any area where smoking is prohibited by the Smoke-free Arizona act by the owner, operator, manager, or other person having control of the area.

Ariz. Rev. Stat. § 36-601.01(E): Smoke-free Arizona act

The Smoke-free Arizona act does not prevent a political subdivision from adopting ordinances or regulations that are more restrictive than the act, nor does it repeal any existing ordinance or regulation that is more restrictive than the act.

Ariz. Rev. Stat. § 36-601.01(M): Smoke-free Arizona act

The following are exempt from the ban on smoking, subject to conditions:

  • Private residences, except when used as a licensed child care, adult day care, or health care facility
  • Designated hotel and motel guest rooms
  • Retail tobacco stores that are physically separated so that smoke from retail tobacco stores does not infiltrate into areas where smoking is prohibited.
    • “Retail tobacco store” means a retail store that derives the majority of its sales from tobacco products and accessories.
    • “Physically separated” means all space between a floor and ceiling that is enclosed on all sides by solid walls or windows (exclusive of door or passageway) and independently ventilated from smoke-free areas, so that air within permitted smoking areas does not drift or get vented into smoke-free areas.
    • The proprietor of a retail tobacco store where smoking is permitted and that begins operating after January 1st of a calendar year must complete and submit to the Arizona Department of Health Services, by the retail tobacco store’s first day of operation, an affidavit that contains:
      • The name of the proprietor of the retail tobacco store
      • The name and address of the retail tobacco store
      • A statement that the proprietor of the retail tobacco store has personal knowledge of the facts supporting the affidavit
      • A statement that the retail tobacco store expects to derive at least 51 percent of its gross income during each calendar year from the sale of tobacco products and accessories
      • A statement describing the documents that contain the facts supporting the above statement
      • The signature of the proprietor of the retail tobacco store
      • An Arizona notary’s signature certifying that the proprietor swore to or affirmed the truthfulness of the statements in the affidavit, and
      • The date of the Arizona notary’s signature
    • The proprietor of a retail tobacco store where smoking is permitted and that has been in operation for at least an entire calendar year must complete and submit to the Arizona Department of Health Services, by January 31 of each year, an affidavit that contains:
      • The name of the proprietor of the retail tobacco store
      • The name and address of the retail tobacco store
      • A statement that the proprietor of the retail tobacco store has personal knowledge of the facts supporting the affidavit
      • A statement that the retail tobacco store derived at least 51 percent of its gross income during the previous calendar year from the sale of tobacco products and accessories
      • A statement describing the documents that contain the facts supporting the above statement
      • The signature of the proprietor of the retail tobacco store
      • An Arizona notary’s signature certifying that the proprietor swore to or affirmed the truthfulness of the statements in the affidavit, and
      • The date of the Arizona notary’s signature
  • Veterans and fraternal clubs when they are not open to the general public
  • Smoking when associated with a religious ceremony practiced pursuant to the American Indian religious freedom act of 1978
  • Outdoor patios so long as tobacco smoke does not enter areas where smoking is prohibited through entrances, windows, ventilation systems, or other means
    • A proprietor may designate an area as an outdoor patio where smoking is permitted only if the area:
      • Is a contiguous area of a place of employment or public place
      • Is controlled by the proprietor of the place of employment or public place, and
      • Has:
        • At least one side that consists of:
          • Open space
          • Permeable material
          • A combination of open space and permeable material, or
          • A combination of open space, permeable material, and a non-permeable wall that is not higher than 3.5 feet or the minimum height required by an applicable local ordinance or building code, whichever is greater, or
        • No overhead covering or an overhead covering that consists of:
          • Permeable material, or
          • A combination of open space and permeable material
  • A theatrical performance upon a stage or in the course of a film or television production if the smoking is part of the performance or production

Ariz. Rev. Stat. § 36-601.01(A-B): Smoke-free Arizona act

Ariz. Admin. Code R9-2-107: Retail tobacco store

Ariz. Admin. Code R9-2-108: Outdoor patio

Arizona law does not contain exemptions from the smoking ban for bars or restaurants.

Individuals under 18 years of age cannot buy, possess, knowingly accept, or receive from any person, or misrepresent his or her age to induce a person to sell, give, or furnish a tobacco product, a vapor product, or any instrument or paraphernalia that is solely designed for the smoking or ingestion of tobacco or shisha, including a hookah or waterpipe. Similarly, it is illegal to knowingly sell, give, or furnish a tobacco product, a vapor product, or any instrument or paraphernalia that is solely designed for the smoking or ingestion of tobacco or shisha, including a hookah or waterpipe, to a minor.

Cottonwood and Douglas counties have raised their tobacco sales age to 21.

Ariz. Rev. Stat. § 13-3622: Furnishing of tobacco product, vapor product or tobacco or shisha instruments or paraphernalia to minor; minor accepting or receiving tobacco product, vapor product or tobacco or shisha instruments or paraphernalia; illegally obtaining tobacco product, vapor product or tobacco or shisha instruments or paraphernalia by underage person; classification; definitions.

Industrial Commission staff reported that there are no provisions under the Arizona youth employment statutes that address tobacco sales or tobacco handling and that the minimum age to work in Arizona is 14.

Arizona law contains no specific provisions concerning state preemption of local youth access laws, so local communities may pass more stringent laws or ordinances in this area.

Federal regulations prohibit free samples of cigarettes and limit free samples of smokeless tobacco products to certain age-restricted venues under several conditions.

Regulations Restricting the Sale, Distribution, and Marketing of Cigarettes, Cigarette Tobacco, and Smokeless Tobacco: Consumer Fact Sheet

In Arizona, it is illegal for a person to deliver or cause to be delivered to any residence any tobacco products unsolicited by at least one adult who resides at that address.

Ariz. Rev. Stat. § 36-798.05: Unsolicited delivery of tobacco products; violation; classification; civil penalties; definitions

It is also illegal to knowingly give or furnish a tobacco product, a vapor product, or any instrument or paraphernalia that is solely designed for the smoking or ingestion of tobacco or shisha, including a hookah or waterpipe, to a minor.

Ariz. Rev. Stat. § 13-3622: Furnishing of tobacco product, vapor product or tobacco or shisha instruments or paraphernalia to minor; minor accepting or receiving tobacco product, vapor product or tobacco or shisha instruments or paraphernalia; illegally obtaining tobacco product, vapor product or tobacco or shisha instruments or paraphernalia by underage person; classification; definitions

Department of Revenue staff reported that distribution of tobacco samples is subject to both tax and licensing requirements. 

Arizona law contains no specific provision concerning state preemption of sampling, so local communities may pass more stringent laws or ordinances on tobacco sampling.

Operating Your Business

Every distributor acquiring or possessing any untaxed tobacco products for the purpose of making the initial sale or distribution in Arizona must obtain a Tobacco Distributor License from the Department of Revenue by filing a License Application for Distributors of Tobacco Products (Form 10428) and a fee of $25 for each place of business listed in the application. Tobacco Distributor Licenses are valid for one year from the date of issue and must be renewed annually by filing the same forms.

Ariz. Rev. Stat. § 42-3401: Licensing of tobacco products distributors.

A retailer may sell any tobacco product that is not otherwise prohibited by federal or state law from sale for resale, but a retail may not acquire or possess untaxed tobacco products unless the retailer holds a valid Tobacco Distributor License. A retailer also may not use a vehicle as a place of business for selling tobacco products.

Ariz. Rev. Stat. § 42-3403: Tobacco products retailers; license required; vehicle sales prohibited.

Each Tobacco Distributor Licensee must file, on or before the 20th day of each month, a Distributor’s Monthly Return of Cigars and Tobacco Products Received (Form 819), all applicable schedules, the Resident Distributor Certification, and payment for taxes due. A return must be filed for each month regardless of whether any sales have been made. Distributors of tobacco products must electronically file returns with AZTaxes.  

Ariz. Rev. Stat. § 42-3208: Return and payment by distributors of tobacco products other than cigarettes; report for refund or rebate.


Ariz. Rev. Stat. § 42-3053: Method of payment; receipts; electronic filings of returns and reports.

Arizona law does not contain exemptions from the smoking ban for bars or restaurants. These establishments therefore may not allow both smoking and drinking within their buildings.

Localities may require additional business licenses.

Form Type / NameForm Number / Link
Arizona Department of RevenueTobacco Tax Forms
Arizona Tax WebsiteAZTaxes

Political Involvement

“Lobbying” means attempting to influence the passage or defeat of any legislation by directly communicating with any legislator or attempting to influence any formal or exempt rulemaking proceeding by directly communicating with any state officer or employee. “Lobbying” includes, for a person who is otherwise required to be registered as a lobbyist for compensation pursuant to this article, attempting to influence the procurement of materials, services or construction by an agency, including the office of the governor.

“Lobbying” does not include:

  • Interagency communications between state agency employees
  • Communications between a public official or employee of a public body, designated public lobbyist or authorized public lobbyist and any state officer, except for a member of the legislature, or an employee of the legislature
  • Oral questions or comments made by a person to a state officer or employee regarding a proposed rule and made in public at a meeting or workshop that is open to the public and that is sponsored by a state agency, board, commission, council or office
  • Communications between a public body and a self-employed person or person employed by a partnership or company regarding the procurement of materials, services or construction unless the self-employed person or person employed by a partnership or company is otherwise required to register pursuant to this article or is employed by, supervised by at any level or contracted by a person who is otherwise required to register as a lobbyist for compensation pursuant to this article

Ariz. Rev. Stat. § 41-1231(11)

“Lobbyist” means any person, other than a designated public lobbyist or authorized public lobbyist, who is employed by, retained by, or representing a person other than himself, with or without compensation, for the purpose of lobbying and who is listed as a lobbyist by the principal in its registration. “Lobbyist” includes a lobbyist for compensation, designated lobbyist, and authorized lobbyist.

Ariz. Rev. Stat. § 41-1231(12)

“Lobbyist for compensation” means a lobbyist who is compensated for the primary purpose of lobbying on behalf of a principal and who is listed by the principal in its registration.

Ariz. Rev. Stat. § 41-1231(13)

“Designated lobbyist” means the person who is designated by a principal as the single point of contact for the principal and who is listed as the designated lobbyist by the principal in its registration.

Ariz. Rev. Stat. § 41-1231(3)

“Authorized lobbyist” means any person, other than a designated lobbyist or lobbyist for compensation, who is employed by, retained by or representing a principal, with or without compensation, for the purpose of lobbying and who is listed as an authorized lobbyist by the principal in its registration.

Ariz. Rev. Stat. § 41-1231(1)

“Principal” means any person, other than a public body, that employs, retains, engages or uses, with or without compensation, a lobbyist. “Principal” includes any subsidiary of a corporation.

Ariz. Rev. Stat. § 41-1231(16)

“Expenditure” means a payment, distribution, loan, advance, deposit or gift of money or anything of value and includes a contract, promise or agreement, whether or not legally enforceable, to make an expenditure that provides a benefit to an individual state officer or state employee and that is incurred by or on behalf of one or more principals, public bodies, lobbyists, designated public lobbyists, or authorized public lobbyists.

Ariz. Rev. Stat. § 41-1231(6)

Before any principal or public body causes any lobbying to occur on its behalf, the principal must register with the Secretary of State by filing a Principal/Public Body Registration Form and a $25 registration fee. Each principal or public body must register or reregister no later than 5:00 pm on the second Monday in January of each odd-numbered year by filing a Principal/Public Body Registration Form and a $25 registration or reregistration fee.

Ariz. Rev. Stat. § 41-1232: Registration of principals; fee

Ariz. Rev. Stat. § 41-1232.01: Registration by public bodies; fee

A person who is listed by a principal or public body on a registration form as a lobbyist for compensation, designated lobbyist, or designated public lobbyist must file a Lobbyist Registration Form with the Secretary of State no later than 5:00 pm on the second Monday in January of each even-numbered year.

Ariz. Rev. Stat. § 41-1232.05: Lobbyist registration; handbook; requirement

Lobbyists for Compensation, Designated Lobbyists, and Designated Public Lobbyists must file a Quarterly Lobbyist Report four (4) times per year.

Quarterly Lobbyist Reports must be filed by the following days:

  • February 2
  • April 30
  • July 31
  • November 2

Lobbyists may register to file Quarterly Lobbyist Reports electronically by submitting the Electronic Reporting Registration Form. Each Principal and Public Body must file an Annual Principal or Public Body Report.

Ariz. Rev. Stat. § 41-1232.02: Expenditure reporting; principals and lobbyists; gifts

Ariz. Rev. Stat. § 41-1232.03: Expenditure reporting; public bodies and public lobbyists; gifts

Arizona secretary of state Form Type / NameForm Number / Link
Arizona Secretary of State – Lobbyists HomeInfo & Forms
Handbook for Lobbying and Lobbyists in ArizonaLobbyist Handbook
Lobbyist Registration & Renewal ApplicationRegistration Form
Quarterly Expenditure Report for LobbyistsQuarterly Lobbyist Report
Annual Report of Lobbying Expenditures – Principal or Public BodyAnnual Expenditure Report
Electronic Reporting User Registration Form and StatementElectronic Reporting Registration Form

Shipping Regulations

A person shall not do either of the following: 

  • cause a tobacco product to be ordered or purchased by anyone other than a licensed person or a retailer who orders or purchases from a licensed person, including by ordering or purchasing a tobacco product
  • knowingly provide substantial assistance to a person who violates this section.

A common carrier shall not knowingly transport a tobacco product for a person who is in violation of this section. For the purposes of this section, tobacco products means the all luxuries included in Ariz. Rev. Stat. § 42-3052, paragraphs 5, 6, and 7. Tobacco product does not include pipe tobacco or cigars.

Ariz. Rev. Stat. § 36-798.06: Delivery sales prohibited; common carriers

A person may not hold, store or transport untaxed roll-your-own tobacco or other tobacco products for sale or distribution in any vehicle. This does not apply to a vehicle that is owned, operated or contracted by a person who holds a valid license issued as a distributor and is transporting untaxed roll-your-own tobacco or other tobacco products from one to another of the licensee’s places of business listed on its application; or a vehicle that is transporting untaxed roll-your-own tobacco or 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.

Ariz. Rev. Stat. § 42-3454: Transport of untaxed roll-your-own tobacco prohibited

Ariz. Rev. Stat. § 42-3502: Transport of untaxed other tobacco products prohibited

Ariz. Luxury Tax Ruling: Transfers of untaxed tobacco products between manufacturers, importers, and distributors

Arizona SB 1347(2019) allows a person to use a vehicle as a place of business to transfer tobacco is he/she is expressly allowed to carry tax-paid tobacco products in the vehicle in the normal course of performing his/her duties.

Every distributor acquiring or possessing any untaxed tobacco products for the purpose of making the initial sale or distribution in Arizona must obtain a Tobacco Distributor License from the Department of Revenue by filing a License Application for Distributors of Tobacco Products (Form 10428) and a fee of $25 for each place of business listed in the application. Tobacco Distributor Licenses are valid for one year from the date of issue and must be renewed annually by filing the same forms.

Ariz. Rev. Stat. § 42-3401: Licensing of tobacco products distributors.

Ariz. Rev. Stat. § 42-3001(8): Definitions; distributor

Arizona does not have any specific age verification requirements for the shipping of tobacco products. 

Arizona imposes a luxury privilege tax and additional taxes on all cigars, smoking tobacco, plug tobacco, snuff, and other forms of tobacco. Arizona also imposes a tax on the purchase on an Indian reservation of cigars, smoking tobacco, plug tobacco, snuff, and other forms of tobacco. 

Each Tobacco Distributor Licensee must file, on or before the 20th day of each month, a Distributor’s Monthly Return of Cigars and Tobacco Products Received (Form 819), all applicable schedules, the Resident Distributor Certification, and payment for taxes due. A return must be filed for each month regardless of whether any sales have been made. Distributors of tobacco products must electronically file returns with AZTaxes.

Ariz. Rev. Stat. § 42-3051: Levy of tax

Ariz. Rev. Stat. § 42-3302: Levy; rates; disposition of revenues

Ariz. Rev. Stat. § 42-3501: Return and payment by distributors of tobacco products other cigarettes

Additional information about taxation in Arizona, including information about tax rates, filings, and forms, is available under the Taxation and Definitions tabs above.

Disclaimer: PCA believes the information on this site is accurate. However, tobacco laws and regulations are subject to frequent change and court interpretation. Statements above are not intended as legal advice or restatement of law. PCA does not guarantee or assume responsibility for the accuracy, completeness or timeliness of this information, nor that this information complies with all federal laws or the laws of all 50 states. Parties acknowledge and agree it is not the intention of PCA to provide specific legal advice for particular individuals, but rather to provide users with general information to better understand these issues. Users shall neither construe any of these materials as legal advice nor make this site the primary basis for any legal decisions made by or on your behalf and agree to release and waive any claims against PCA for the same. You shall consult with legal advisors concerning any contemplated individual decision.