Title 26, Taxation

(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.

(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…

(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…

(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…

(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…

(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…

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.

(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…

(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 (…

(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 an…

(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 …

(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…

(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…

(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…

(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…

(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 …

(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…

(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 …

(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…

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,…

(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 …

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.

(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…

(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…

(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 …

(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…

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…

(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…

(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-…

(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…

(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…

(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 …

(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…