Title 26, Taxation

(a) The revenues derived from § 26-57-1002(d)(1) shall be general revenues and shall be deposited into the State Treasury in the same manner as the Arkansas gross receipts tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (b) All revenues derived from § 26-57…

(a) In addition to the excise or privilege taxes levied under §§ 26-57-208 and 26-57-802, there is hereby levied a tax of one dollar and twenty-five cents ($1.25) per one thousand (1,000) cigarettes sold in the state. (b) As provided in § 26-57-244, the Secretary of the Departmen…

(a) In addition to other taxes imposed by law, there is levied an additional excise or privilege tax on the first sale of tobacco products other than cigarettes at the rate of two percent (2%) of the invoice price to a wholesaler or retailer, before discounts. (b) (1) (A) The tax…

(1) Notwithstanding Acts 2001 (1st Ex. Sess.), No. 2, § 11, beginning July 1, 2005, twenty-nine percent (29%) of all moneys collected from the additional tax levied in §§ 26-57-1101 and 26-57-1102 shall be deposited into the State Treasury as special revenue and distributed as fo…

The additional taxes levied in §§ 26-57-1101 and 26-57-1102 shall be reported and remitted in the same manner and at the same time as other taxes levied on cigarettes in the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.

The tax levied in §§ 26-57-1101 and 26-57-1102 shall be in effect on and after July 1, 1997, and shall apply to any inventory or stocks of cigarettes or tobacco products held by a wholesaler or retailer on that date.

(a) All remaining moneys collected from the additional tax levied in §§ 26-57-1101 and 26-57-1102 shall be deposited into the State Treasury as special revenues to be distributed as follows:(1) Twenty percent (20%) shall be credited to the Breast Cancer Research Fund, which is cr…

The Department of Finance and Administration is hereby authorized to promulgate rules as necessary to implement the tax provisions of this subchapter.

The taxes levied by this subchapter shall not be collected during any fiscal year for which the General Assembly has appropriated at least eight hundred thousand dollars ($800,000) from general revenues to the Breast Cancer Research Fund and at least three million two hundred tho…

This subchapter shall be known and cited as the “Vending Devices Decal Act of 1997”.

The provisions of this subchapter will be subject to the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., and the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(1) As used in this subchapter:(1) (A) “Coin-operated bulk vending device” means machines or devices containing unsorted merchandise which upon insertion of a coin or coins dispenses the merchandise in approximately equal portions, at random, and without selection by the customer…

(a) (1) Any person who is the operator of a vending device in this state that is made available for use and operation by the general public whether the operator is the owner of the vending device, or a lessee, renter, bailee, etc., of the owner of the vending device in lieu of pa…

(1) To obtain an annual or special vending device decal so as to be able to operate a vending device in this state, an applicant for the vending device decal shall comply with the following requirements. The applicant:(1) Must not be a convicted felon or a corporation whose presi…

(a) (1) Every person who is the operator of a vending device, who elects to have the operation of the vending device covered by the provisions of this subchapter, and who makes available to the general public for use and operation vending devices described in this subchapter shal…

(a) (1) For the purpose of the annual or special vending device decal issued under § 26-57-1204, the decal fee year shall begin on the first day of July and end on the last day of the following June. This decal fee year shall be divided into two (2) halves.(2) The Secretary of th…

(a) (1) It is declared to be the purpose of this subchapter to provide revenues for general governmental functions of the state and its counties and municipalities, in lieu of the state and local gross receipts or sales taxes or vending device sales taxes that would otherwise be …

(a) (1) Any person who is the operator of a vending device who places a vending device in use and operation, or in a place available to members of the general public for use and operation, without a valid and current annual or special vending device decal having been affixed ther…

(a) Nothing in this subchapter shall be construed to legalize any coin-operated video gambling device, slot machine, or other coin-operated gambling device that may be prohibited by any of the other statutes of this state. (b) The Secretary of the Department of Finance and Admini…

(a) When any vending device as defined in § 26-57-1203 is placed on location for retail sales to the members of the general public in the State of Arkansas, or, after having been placed on location in this state, the vending device is left on location without the required vending…

(a) Upon the seizure of a vending device, the vending device shall be delivered, together with the cash, if any, contained in the receptacle of the vending device, to the Secretary of the Department of Finance and Administration. (b) The owner of a seized vending device may seek …

(a) In the event the Secretary of the Department of Finance and Administration or his or her authorized agent finds that the vending device, including the cash contents, if any, should be forfeited to the State of Arkansas, the secretary or his or her authorized agent shall make …

(1) The sale of the vending device shall be for cash, and the proceeds of the sale shall be applied as follows:(1) To the payment of the costs incident to the seizure and sale of the vending device;(2) To the payment of any taxes or decal fee costs, including penalties, that may …

The cash contained in any seized vending device, which cash is forfeited under the provisions of this subchapter, shall be forfeited to the State of Arkansas as an additional penalty and shall be in addition to all other penalties provided for under this subchapter.

The purpose for the enactment of this subchapter is to provide a simplified method for the operators of the vending devices to be able to pay their proportionate amount of state and local taxes, without being required to maintain complex financial records that would otherwise be …

(1) The General Assembly finds that:(1) Violations of §§ 26-57-260 and 26-57-261 threaten the integrity of the tobacco Master Settlement Agreement, the fiscal soundness of the state, and the public health; and(2) Enacting procedural enhancements will help prevent violations and a…

(a) “Brand family” means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, “menthol”, “lights”, “kings”, and “100s”, and includes any brand name alone or in co…

(a) Certification. (1) No later than April 30 each year, every tobacco product manufacturer whose cigarettes are sold in the state, whether directly or through a wholesaler, retailer, or similar intermediary or intermediaries, shall execute and deliver on a form prescribed by the…

(a) (1) (A) As a condition precedent to having its brand families included or retained in the directory maintained by the Attorney General under § 26-57-1303(b), a nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreig…

(a) Reporting by Wholesalers. (1) Not later than twenty (20) calendar days after the end of each calendar quarter, each wholesaler shall submit such information as the Attorney General requires to facilitate compliance with this subchapter, including, but not limited to, a list b…

(a) License Revocation and Civil Penalty. (1) In addition to or in lieu of any other civil or criminal remedy provided by law, upon a determination that a licensee or permitee has violated § 26-57-1303(c) or any rule adopted under this subchapter, the Director of Arkansas Tobacco…

(a) Notice and Review of Determination. (1) A determination by the Attorney General to not include or to remove from the directory a brand family or tobacco product manufacturer shall be subject to review by the filing of a civil action for prospective declaratory or injunctive r…

(a) (1) A nonparticipating manufacturer shall post a bond with the Attorney General as a condition of the inclusion of its brand families in the state directory.(2) Proof that the bond has been posted shall be submitted as part of the annual and quarterly certifications required …

(a) (1) Notwithstanding the provisions of § 26-57-261, a tobacco product manufacturer that elects to place funds into escrow may make an irrevocable assignment of its interest in the funds to the benefit of the state.(2) The assignment shall be permanent and shall apply to all fu…

This subchapter shall be known as the “Tobacco Products Reporting Act”.

(a) The General Assembly finds that:(1) In 2009, the Office of the Inspector General of the United States Department of Justice concluded that tobacco diversion costs the federal and state governments approximately five billion dollars ($5,000,000,000) in revenue from unpaid taxe…

The reporting requirements of this subchapter are cumulative in nature and are not intended to replace the existing reporting mechanisms currently provided under the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., and §§ 26-57-1303 and 26-57-1305.

(1) As used in this subchapter:(1) A term that is defined in §§ 26-57-203, 26-57-260, or 26-57-1302 means the same as defined in §§ 26-57-203, 26-57-260, or 26-57-1302; and(2) “Federal returns” means all federal excise tax returns and all monthly operational reports on Alcohol an…

(a) Within fifteen (15) days following the end of the month in which cigarettes were acquired, sold, possessed, transferred, or transported, a person that acquires, purchases, sells, possesses, transfers, transports, or causes to be transported in or into the state cigarettes of …

(a) Within fifteen (15) days following the end of each month, each manufacturer and importer that sells cigarettes in or into the state shall:(1) File a report on the form prescribed by the Attorney General; and(2) Certify to the state that the report is complete and accurate. (1…

(a) Within fifteen (15) days following the end of each month, a person that sells cigarettes from Arkansas into another state shall:(1) File a report on the form prescribed by the Attorney General; and(2) Certify to Arkansas that the report is complete and accurate. (1) File a re…

(a) (1) A manufacturer that fails to file a complete and accurate report required under this subchapter may cure the failure within thirty (30) days.(2) If a manufacturer fails to fully cure a failure during the thirty-day period, the manufacturer and the manufacturer's brand fam…

The Attorney General shall promulgate rules necessary to implement this subchapter.

This subchapter shall be known and may be cited as the “Arkansas Medical Marijuana Special Privilege Tax Act of 2017”.

The provisions of this subchapter are subject to the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., as those provisions apply to the administration of this subchapter by the Secretary of the Department of Finance and Administration, including without limitatio…

(1) As used in this subchapter:(1) “Cultivation facility” means an entity that:(A) Has been licensed by the Medical Marijuana Commission under Arkansas Constitution, Amendment 98, § 8; and(B) Cultivates, prepares, manufactures, processes, packages, sells, and delivers usable mari…