Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-57-243 Unstamped and untaxed products — Personal possession limits
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(a) The possession limit of tobacco products by any person, upon his or her person or in his or her personal luggage for his or her personal use, not taxed or stamped in accordance with the provisions of this subchapter, is as follows:(1) (A) One (1) carton of ten (10) packs plus…
Ark. Code Ann. § 26-57-244 Possession of untaxed, unstamped products — Notice and prima facie evidence
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(a) Except as provided under § 26-57-243, it is unlawful for a person to receive or have in the person's possession for sale, consumption, or any other purpose, any untaxed tobacco products or unstamped cigarettes unless the tax prescribed by this subchapter has been paid directl…
Ark. Code Ann. § 26-57-245 Unstamped products or products with unpaid taxes — Criminal offense — Deceptive trade practice
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(a) Except as otherwise authorized by this subchapter, a person who knowingly purchases, sells, offers for sale, receives, possesses, or transports upon his or her person, on his or her premises, or in his or her vehicle any cigarettes that do not have affixed the stamps required…
Ark. Code Ann. § 26-57-246 Possession of improperly handled products as prima facie evidence
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The possession of tobacco products which have not been handled according to this subchapter by any person shall be prima facie evidence that that person intended to evade the tax thereon in order to cheat and defraud the State of Arkansas.
Ark. Code Ann. § 26-57-247 Seizure, forfeiture, and disposition of tobacco products and other property. [Effective until contingency in Acts 2023, No. 629, § 17, is met or contingency in Acts 2025, No. 934, § 23, is met.]
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(a) Cigarettes to which stamps have not been affixed as provided by law are subject to seizure and shall be held as evidence for prosecution. (b) The Director of Arkansas Tobacco Control may seize and hold for disposition of the courts or the Arkansas Tobacco Control Board all to…
Ark. Code Ann. § 26-57-248 Possession or sale of products with unpaid taxes — Supplemental penalties
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(a) A person who places in his or her stock or who has in his or her possession or on his or her premises, or who sells or offers for sale, any tobacco products on which the tax prescribed by law has not been paid in addition to the other fines and forfeitures may be subject to a…
Ark. Code Ann. § 26-57-249 Destruction of products upon conviction — Procedure. [Effective until contingency in Acts 2023, No. 629, § 17, is met or contingency in Acts 2025, No. 934, § 23, is met.]
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(a) Upon a criminal conviction of a person charged with a violation of a tobacco product, vapor product, alternative nicotine product, or e-liquid product law or rule where the investigation resulted in the seizure of tobacco products, vapor products, alternative nicotine product…
Ark. Code Ann. § 26-57-250 Civil action to recover tax and penalties — Party defendants
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(a) When the Secretary of the Department of Finance and Administration finds from investigation that the state has lost tax revenue because of the evasion of any provision of this subchapter, the secretary may bring suit in the proper court to recover the tax and penalties. (b) T…
Ark. Code Ann. § 26-57-251 Civil and criminal actions
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(a) All civil actions arising under this subchapter shall be brought by and in the name of the Secretary of the Department of Finance and Administration or the Director of Arkansas Tobacco Control, whichever is appropriate under the provisions of this subchapter. (b) All criminal…
Ark. Code Ann. § 26-57-252 No bond for costs required
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A bond for costs is not required of the Department of Finance and Administration, Arkansas Tobacco Control, or the Arkansas Tobacco Control Board in any court in this state for the prosecution of a violation of this subchapter.
Ark. Code Ann. § 26-57-253 Criminal actions — Appeals
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(a) In all prosecutions in the district courts, the State of Arkansas shall have the same right of appeal to the circuit courts of this state and upon the same terms as the defendant now has under the law in misdemeanor cases. (b) When appealed, the cases shall be tried de novo b…
Ark. Code Ann. § 26-57-254 [Repealed.]
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A.C.A. § 26-57-254Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-57-255 Arkansas Tobacco Control Board — Creation — Definition. [Effective until contingency in Acts 2023, No. 629, § 17, is met or contingency in Acts 2025, No. 934, § 23, is met.]
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(a) There is created the Arkansas Tobacco Control Board to consist of the following eight (8) members appointed by the Governor:(1) Two (2) members of the board shall be wholesalers of tobacco products, vapor products, alternative nicotine products, or e-liquid products;(2) Two (…
Ark. Code Ann. § 26-57-256 Arkansas Tobacco Control — Powers. [Effective until contingency in Acts 2023, No. 629, § 17, is met or contingency in Acts 2025, No. 934, § 23, is met.]
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(a) Arkansas Tobacco Control shall:(1) Promulgate rules for the proper enforcement and implementation of this subchapter and the Unfair Cigarette Sales Act, § 4-75-701 et seq.;(2) (A) Receive applications for and issue, refuse, suspend, and revoke permits listed in § 26-57-219.(B…
Ark. Code Ann. § 26-57-257 Director of Arkansas Tobacco Control
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(a) (1) The Secretary of the Department of Finance and Administration shall employ a person to serve as the Director of Arkansas Tobacco Control.(2) The director shall serve at the pleasure of the secretary. (1) The Secretary of the Department of Finance and Administration shall …
Ark. Code Ann. § 26-57-258 [Repealed.]
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A.C.A. § 26-57-258Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-57-259 Nonpreemption
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(a) (1) This subchapter and the rules and other actions of the Arkansas Tobacco Control Board or Arkansas Tobacco Control shall not be construed or interpreted so as to preempt or in any other manner qualify or limit the enactment and enforcement of any federal or state regulatio…
Ark. Code Ann. § 26-57-260 Definitions
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(1) As used in this section and § 26-57-261:(1) “Adjusted for inflation” means increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement;(2) (A) “Affiliate” means a person who directly or indirectly owns or control…
Ark. Code Ann. § 26-57-261 Requirements
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(a) Any tobacco product manufacturer selling cigarettes to consumers within the state, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, after July 30, 1999, shall do one (1) of the following:(1) Become a participating manufacturer, a…
Ark. Code Ann. § 26-57-262 Sale of export cigarettes — Definitions
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(a) Findings and Purpose. (1) Cigarette smoking presents serious public health concerns to the state and to the citizens of the state. The Surgeon General has determined that smoking causes lung cancer, heart disease, and other serious diseases and that there are hundreds of thou…
Ark. Code Ann. § 26-57-263 Cigarette inputs — Cigarette rolling machines
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(a) (1) It is unlawful for a person to sell cigarettes or cigarette inputs to, or purchase cigarettes from, a person in another state if the sale or purchase would violate the law of the other state.(2) A cigarette input sold, possessed, transported, caused to be transported, or …
Ark. Code Ann. § 26-57-264 Information to be provided to Attorney General
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(a) Upon request of the Attorney General, any information provided to the Secretary of the Department of Finance and Administration or the Director of Arkansas Tobacco Control shall be provided to the Attorney General. (b) The Attorney General may enforce § 26-57-245(b) and §§ 26…
Ark. Code Ann. § 26-57-265 Reports by wholesalers to Arkansas Tobacco Control
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(a) Each wholesaler shall file with the Director of Arkansas Tobacco Control a monthly report of the wholesaler's deliveries to retailers and other wholesalers in this state and the wholesaler's deliveries from within this state to retailers and other wholesalers outside of this …
Ark. Code Ann. § 26-57-266 Enforcement agents — Selection — Qualifications — Authority
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(a) Arkansas Tobacco Control is designated as a law enforcement agency. (b) The Director of Arkansas Tobacco Control shall assign personnel as agents of Arkansas Tobacco Control to conduct investigations of violations of tobacco laws in this state. (c) Personnel assigned as agent…
Ark. Code Ann. § 26-57-267 Preemption for vapor products, alternative nicotine products, and e-liquid products
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This subchapter and the rules and other actions of Arkansas Tobacco Control and the Arkansas Tobacco Control Board shall preempt the enactment and enforcement of any county, municipal, or other local regulation of the manufacture, sale, storage, or distribution of vapor products,…
Ark. Code Ann. § 26-57-268 Retailer's failure to pay manufacturer or wholesaler — Reporting, prevention, and penalty
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(a) A permitted manufacturer or wholesaler shall sell or deliver any tobacco products, vapor products, alternative nicotine products, or e-liquids to a permitted retailer in this state only in exchange for cash or on established payment terms. (b) (1) (A) If a retailer's payment …
Ark. Code Ann. § 26-57-401 Purposes
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The purposes of this subchapter are to permit, license, and regulate the operation of coin-operated amusement devices and to fix a penalty for a violation of this subchapter.
Ark. Code Ann. § 26-57-402 Definitions
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(1) As used in this subchapter:(1) (A) “Amusement device” means a coin-operated machine, device, or apparatus that provides amusement, diversion, or entertainment and includes without limitation such games as:(i) Radio rifles;(ii) Miniature football;(iii) Golf;(iv) Baseball;(v) H…
Ark. Code Ann. § 26-57-403 Automatic money payoff mechanisms not legalized
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(a) Nothing contained in this section and §§ 26-57-401, 26-57-402, and 26-57-404 — 26-57-407 shall be deemed to legalize, authorize, license, or permit any machine commonly known as a slot machine, roscoe, or jackpot, or any machine equipped with any automatic money payoff mechan…
Ark. Code Ann. § 26-57-404 Privilege tax on amusement devices
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(a) On each amusement device there shall be imposed an annual privilege tax of five dollars ($5.00). (b) The Secretary of the Department of Finance and Administration shall collect for each amusement device the full annual license fee when paid during the first six (6) months of …
Ark. Code Ann. § 26-57-405 License tag for machines
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(a) Upon payment of the tax provided for in § 26-57-404, the Secretary of the Department of Finance and Administration will issue a license tag. (b) The license tag shall:(1) State the period of time the amusement device may be operated; and(2) Be attached to the amusement device…
Ark. Code Ann. § 26-57-406 Unlicensed games a public nuisance — Seizure and sale — Redemption
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Every amusement device as defined in § 26-57-402 upon which the individual privilege tax of five dollars ($5.00) has not been paid is declared to be a public nuisance and may be seized by any authorized agent of the Department of Finance and Administration and sold by the Secreta…
Ark. Code Ann. § 26-57-407 Disposition of revenue collected
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(a) All revenue collected under this section and §§ 26-57-401 — 26-57-406 shall be deposited into the State Treasury. (b) The first thirty thousand dollars ($30,000) annually collected shall be placed to the credit of the Public School Fund, and all moneys over thirty thousand do…
Ark. Code Ann. § 26-57-408 Privilege of owning, operating or leasing — Privilege fee imposed
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(a) The business of owning, operating, or leasing coin-operated amusement devices, including, but not limited to, the coin-operated amusement devices defined in § 26-57-402, is declared to be a privilege. (b) It is further declared that the owners, operators, and lessors of coin-…
Ark. Code Ann. § 26-57-409 Annual license fee — Renewals
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(a) The annual fee for the license provided for in § 26-57-412 shall:(1) For all licensees operating not more than three (3) amusement devices, be the sum of five hundred dollars ($500); and(2) For all licensees operating more than three (3) amusement devices, be the sum of one t…
Ark. Code Ann. § 26-57-410 Licenses — Eligibility
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(a) No license as required in § 26-57-412 shall be issued unless:(1) The applicant is twenty-one (21) years of age or more;(2) The applicant is a resident of the State of Arkansas and has been such continuously for at least one (1) year prior to the date of his or her application…
Ark. Code Ann. § 26-57-411 Licenses — Surety bond required
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(a) Prior to the issuance or renewal of any license under this subchapter, the Secretary of the Department of Finance and Administration shall require the applicant to procure a suitable surety bond in the principal sum of six thousand dollars ($6,000) to insure the faithful and …
Ark. Code Ann. § 26-57-412 Licenses — Issuance
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(a) Licenses for the privilege of owning, operating, or leasing coin-operated amusement devices shall be issued by the Secretary of the Department of Finance and Administration. (b) Applications for the licenses shall be on a form prescribed by the secretary. (c) At the time of t…
Ark. Code Ann. § 26-57-413 Licenses — Revocation or suspension
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(a) The Secretary of the Department of Finance and Administration may revoke or suspend the license authorized under this subchapter for cause. (b) Any person, partnership, limited liability company, or corporation that is a licensee under this subchapter shall be notified in wri…
Ark. Code Ann. § 26-57-414 Owning, operating, or leasing without license a public nuisance — Seizure and sale of devices — Redemption — Subsequent license fee credit
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(a) Any person who engages in the business of owning, operating, or leasing coin-operated amusement devices without first obtaining the license prescribed in § 26-57-412 is declared to be maintaining a public nuisance. (b) (1) A coin-operated amusement device owned, operated, or …
Ark. Code Ann. § 26-57-415 Notification of purchase or lease of device
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(a) All licensees under this subchapter within ten (10) days of the date of purchase or lease of any amusement device upon which an annual privilege tax is levied by the state shall furnish the Secretary of the Department of Finance and Administration with a copy of the invoice o…
Ark. Code Ann. § 26-57-416 Lessor's records — Sales taxes
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(a) In all cases in which a licensee under this subchapter leases amusement devices to others, it shall be the duty of the licensee to keep records of the amount of rent received by the licensee and the amount retained by the lessee and to furnish carbon copies of the records to …
Ark. Code Ann. § 26-57-417 Decal or card with licensee's number
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(a) In addition to the tax stamp which must be displayed on each amusement device as required under other statutes, each licensee under this subchapter shall procure and exhibit on each amusement device owned or operated under the license a decal or card showing the number of the…
Ark. Code Ann. § 26-57-418 Sale of coin-operated amusement devices declared privilege — Fee imposed on salespersons
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The selling, offering for sale, the taking of orders, or the soliciting for sale of coin-operated amusement devices, as defined in § 26-57-402, is declared to be a privilege. It is further declared that salespersons shall pay a fee for this privilege.
Ark. Code Ann. § 26-57-419 Licenses to sell
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(a) Licenses to sell coin-operated amusement devices shall be issued by the Secretary of the Department of Finance and Administration. (b) Applications for the licenses shall be on a form prescribed by the secretary. (c) (1) No license shall be issued to any corporation which is …
Ark. Code Ann. § 26-57-420 Notice to purchaser of tax consequences of sale required
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(a) (1) Before a sale of any coin-operated amusement device is concluded, the licensee or his or her salesperson shall notify the purchaser that the operation of the coin-operated amusement device is subject to taxation under this subchapter.(2) All receipts, invoices, bills of s…
Ark. Code Ann. § 26-57-421 Selling in violation of subchapter a misdemeanor — Penalty
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Any person who sells, offers for sale, takes orders, or solicits for the sale of coin-operated amusement devices without first obtaining a license and making the bond provided in § 26-57-419 shall be guilty of a misdemeanor and upon conviction shall be punished by a fine not to e…
Ark. Code Ann. § 26-57-501 Penalties
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Any person, firm, partnership, limited liability company, or corporation failing to comply with a provision of this subchapter shall be guilty of a violation and upon conviction shall be fined in a sum not less than one hundred dollars ($100) nor more than one thousand dollars ($…
Ark. Code Ann. § 26-57-502 Regulation and licensing
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The regulation and licensing of the business conducted in this state by what is known as travel bureaus or travel services operating for the purpose of securing transportation in private automobiles from one (1) destination to another on the share-expense basis both within and wi…
Ark. Code Ann. § 26-57-503 Notice of engaging in business
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(a) Any person, firm, partnership, limited liability company, or corporation in this state who shall enter into or conduct such a business as is described in § 26-57-502 immediately upon engaging in or commencing the business shall notify the Secretary of the Department of Financ…