Permits — Not transferable

Ark. Code Ann. § 26-57-221 — under State Privilege Taxes.

Ark. Code Ann. § 26-57-221

(a) A permit is not:(1) Transferable to a subsequent owner or operator; or(2) Transferable to a different physical location unless the permit holder obtains permission from the Director of Arkansas Tobacco Control.

(1) Transferable to a subsequent owner or operator; or

(2) Transferable to a different physical location unless the permit holder obtains permission from the Director of Arkansas Tobacco Control.

(b) A person purchasing an existing permitted retail location may operate under the selling owner's permit for no more than thirty (30) days from the date of the sale.