Title 26, Taxation

(a) A person that is entitled to claim a sales and use tax exemption under § 26-52-401(41) shall pay the fee required under § 26-57-1603 in lieu of paying the sales tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax under the Arka…

(a) A car wash operator that uses water from a public water system shall pay to the Secretary of the Department of Finance and Administration the following fee by the twentieth day of each month:(1) For car wash tunnels, the car wash operator shall calculate the monthly fee due u…

All revenue collected under this subchapter shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund.

(a) (1) Each fee levied under this subchapter is a state tax as that term is defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq.(2) The Arkansas Tax Procedure Act, § 26-18-101 et seq., so far as is practicable, is applicable to the fees levied under this subchapter and…

This subchapter shall be known and may be cited as the “Arkansas Tobacco Products Tax Act of 1977”.

(a) It is recognized, found, and determined by the General Assembly that:(1) The Arkansas Surgeon General has determined that the smoking of cigarettes is detrimental to the health of the smoker;(2) The General Assembly had already recognized this hazard many years ago when it en…

(1) As used in this subchapter:(1) “Alternative nicotine product” means:(A) A product that consists of or contains nicotine that can be ingested into the body by chewing, smoking, absorbing, dissolving, inhaling, snorting, sniffing, or by any other means; and(B) “Alternative nico…

(1) A person who violates any of the sections of this subchapter:(1) For which a specific penalty is not provided upon conviction is guilty of a criminal violation; and(2) Is subject to administrative civil penalties under this subchapter. (1) For which a specific penalty is not …

It is the duty of all state, county, and city officers to assist Arkansas Tobacco Control in enforcing this subchapter.

The Secretary of the Department of Finance and Administration and the Director of Arkansas Tobacco Control may promulgate rules for the proper enforcement of their powers and duties as specifically prescribed by this subchapter.

The business of handling, receiving, possessing, storing, distributing, taking orders for, soliciting orders of, selling, offering for sale, and dealing in, through sale, barter, or exchange, tobacco products, vapor products, alternative nicotine products, or e-liquid products is…

(1) An excise or privilege tax is levied as follows:(1) The excise or privilege tax on cigarettes sold in this state is ten dollars and fifty cents ($10.50) per one thousand (1,000) cigarettes sold; and(2) (A) (i) An excise or privilege tax is levied on the first sale of tobacco …

(a) The following are not subject to the taxes imposed under § 26-57-208:(1) Tobacco products sold to military departments of the United States or the state for resale on military bases within the state;(2) Tobacco products sold and delivered to authorized purchasers outside the …

(a) (1) (A) The taxes levied by this subchapter shall be reported and paid by wholesalers permitted under § 26-57-214.(B) However, retailers shall be liable for reporting and paying these taxes when a retailer purchases tobacco products directly from a manufacturer or from a whol…

(a) Every permitted wholesaler and warehouse that handles, receives, stores, sells, and disposes of tobacco products, vapor products, alternative nicotine products, or e-liquid products in any manner in this state shall file a report with the Secretary of the Department of Financ…

(a) The tax shall be set out and identified on each invoice or statement as the “Arkansas Tobacco Products Excise Tax” as a separate billing or item. (b) Copies of all invoices for the purchase or sale of any tobacco products, vapor products, alternative nicotine products, or e-l…

(a) (1) Except as stated in subdivision (a)(2) of this section, a person shall not deal with, deliver or cause to be delivered to a retailer or consumer, or otherwise do business in tobacco products, vapor products, alternative nicotine products, or e-liquid products in this stat…

(a) (1) Each person listed in this section, before commencing business, or if already in business, before continuing, shall pay an annual privilege fee and secure a permit from the Director of Arkansas Tobacco Control.(2) A person purchasing an existing permitted retail location …

(1) The Director of Arkansas Tobacco Control and the Arkansas Tobacco Control Board may determine the following in accordance with this subchapter:(1) The number of permits to be granted in the state;(2) (A) The locations thereof.(B) However, a retail, wholesale, or manufacturer …

(a) The annual privilege fee for each permit authorized by § 26-57-215 is established as follows:(1) Wholesale Permit (Tobacco Products, Vapor Products, Alternative Nicotine Products, or E-liquid Products) $1,000(2) Vendor Permit $100(3) Vending Machine Permit (per machine) $10.0…

(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) Transf…

When a permit is lost by a permit holder, a duplicate permit may be issued upon application and for a fee of five dollars ($5.00) when sufficient proof has been given the Director of Arkansas Tobacco Control.

(a) All permits issued under this subchapter may be suspended or revoked by the Director of Arkansas Tobacco Control for any violation of this subchapter or the rules pertaining to this subchapter, subject to a hearing before the Arkansas Tobacco Control Board at the next regular…

(a) Every vendor before beginning operation or commencing business in this state shall give bond to the State of Arkansas. (b) The bond shall be conditioned upon the faithful performance of the duties and obligations imposed by this subchapter and the rules promulgated by the Sec…

(a) A person within the jurisdiction of this state who is not permitted to sell, deliver, or cause to be delivered tobacco products, vapor products, alternative nicotine products, or e-liquid products to retailers or consumers and who sells, takes orders from, delivers, or causes…

(a) (1) A person who engages in the business of owning, operating, or leasing any vending machines containing tobacco products, vapor products, alternative nicotine products, or e-liquid products without first obtaining the permit described in this subchapter is declared to be ma…

(a) It is unlawful for a retailer of tobacco products, vapor products, alternative nicotine products, or e-liquid products to purchase tobacco products, vapor products, alternative nicotine products, or e-liquid products from a person other than a permitted manufacturer, permitte…

(a) (1) A person who is permitted as a wholesaler and as a retailer shall maintain separate wholesale and retail inventories and records.(2) Separate inventories are not required under subdivision (a)(1) of this section if:(A) Stamps denoting payment of the excise tax on the whol…

(a) Upon written request by the Secretary of the Department of Finance and Administration or the Director of Arkansas Tobacco Control, common carriers transporting tobacco products, vapor products, alternative nicotine products, or e-liquid products shall give a statement of all …

A person required to pay taxes or obtain a permit under this subchapter who fails or refuses to allow the Department of Finance and Administration or Arkansas Tobacco Control to examine or inspect the person's inventory of tobacco products, vapor products, alternative nicotine pr…

(a) A wholesaler shall conduct the wholesaler's business subject to the following restrictions:(1) The wholesaler shall secure a permit from Arkansas Tobacco Control;(2) Except as otherwise provided in this subchapter, a wholesaler may sell tobacco products, vapor products, alter…

(1) A salesperson who sells, offers for sale, takes orders, and solicits for sale any tobacco products, vapor products, alternative nicotine products, or e-liquid products for immediate or future delivery to wholesalers or retailers of tobacco products, vapor products, alternativ…

(a) Retailers and vendors shall conduct their businesses subject to the following restrictions:(1) Retailers and vendors shall not possess, place in their stock, have on their premises, sell, or otherwise dispose of any cigarettes to which stamps denoting the tax due on the cigar…

(a) The purpose of the stamps is to provide a method for collecting the tax imposed on cigarettes sold in this state. (b) The Secretary of the Department of Finance and Administration shall prescribe the kind of stamps to be used in the administration of this subchapter. (c) (1) …

(a) The Secretary of the Department of Finance and Administration shall furnish tax stamps to licensed wholesalers through stamp deputies. (b) (1) The secretary may appoint and commission stamp deputies to handle the stamps and collect the tax on cigarettes before sales of cigare…

(a) The Secretary of the Department of Finance and Administration or the secretary's stamp deputy may sell or deliver cigarette stamps only to licensed wholesalers. (b) No person shall have in his or her possession any cigarette stamps except such as have been issued in the regul…

When cigarettes to which stamps have been affixed are unsold and are returned by the retailer or the wholesaler who paid tax on them to the wholesaler or manufacturer from whom they were originally purchased, refund of the tax paid on the cigarettes may be made in the manner pres…

Every consumer shall require when he or she purchases, receives, takes into his or her possession, or has delivered upon his or her premises cigarettes in packages, cartons, or other containers, that the proper stamps be affixed in the manner required by this subchapter to show t…

(1) Upon conviction, a person is guilty of a Class D felony if the person:(1) Falsely and fraudulently makes, forges, or counterfeits any stamps prescribed for use in the administration of this subchapter;(2) Knowingly has in his or her possession any false, altered, forged, prev…

A person who reuses or refills with untaxed tobacco products any box, package, or container from which tax-paid tobacco products have been removed upon conviction is guilty of a Class D felony.

(a) Every wholesaler doing business at or from an established place of business located within this state and authorized to purchase untaxed tobacco products on an open account directly from manufacturers who have general distribution of tobacco products in Arkansas, and who sell…

(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…

(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…

(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…

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.