Title 26, Taxation

(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…

A cultivation facility, dispensary, or other marijuana business shall collect and remit a special privilege tax of four percent (4%) from the gross receipts or gross proceeds derived from each sale of usable marijuana on forms and in a manner specified by the Secretary of the Dep…

(a) The tax levied by § 26-57-1504 shall be paid by the cultivation facility, dispensary, or other marijuana business when the usable marijuana is sold. (b) The cultivation facility, dispensary, or other marijuana business subject to this tax shall file a monthly return and remit…

The Department of Finance and Administration may promulgate rules to administer this subchapter.

This subchapter shall expire on July 1, 2025, unless extended by the General Assembly.

(1) As used in this subchapter:(1) “Automatic car wash” means a car wash bay that provides a car wash using mechanical equipment that cleans the motor vehicle while the motor vehicle remains stationary;(2) “Car wash tunnel” means a car wash bay that provides a fully automated car…

(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…