Arkansas Code Title 26, Subtitle 5, Chapter 57, Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977

• § 26-57-201 - Title.
  This subchapter shall be known and may be cited as the "Arkansas Tobacco Products Tax Act of 1977".
• § 26-57-202 - Legislative Findings and Purpose.
  (a) It is recognized, found, and determined by the General Assembly that: (1) The Surgeon General has determined that the smoking of cigarettes is...
• § 26-57-203 - Definitions.
  As used in this subchapter: (1) "Alternative nicotine product" means: (A) A product that consists of or contains nicotine that can be ingested into...
• § 26-57-204 - Violations.
  Any person who violates any of the sections of this subchapter for which a specific penalty is not provided is guilty of a violation.
• § 26-57-205 - Enforcement of Subchapter.
  It is the duty of all state, county, and city officers to assist Arkansas Tobacco Control in enforcing this subchapter.
• § 26-57-206 - Rules.
  The Director of the Department of Finance and Administration, the Director of Arkansas Tobacco Control, and the Arkansas Tobacco Control Board may promulgate rules...
• § 26-57-207 - Privilege to Do Business.
  The business of handling, receiving, possessing, storing, distributing, taking orders for, soliciting orders of, selling, offering for sale, and dealing in, through sale, barter,...
• § 26-57-208 - Levy of Tax -- Rates of Tax.
  An excise or privilege tax is levied as follows: (1) (A) The excise or privilege tax on cigarettes sold in this state is ten...
• § 26-57-209 - Exemption From Tax.
  (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...
• § 26-57-210 - [Repealed.]
• § 26-57-211 - Wholesaler to Pay Taxes -- Reports and Remittance of Tax.
  (a) (1) (A) The taxes levied by this subchapter shall be reported and paid by wholesalers licensed under § 26-57-214. (B) However, retailers shall...
• § 26-57-212 - Wholesalers, Warehousemen -- Reports, Payment of Tax, and Records.
  (a) (1) Every licensed wholesaler and warehouse that handles, receives, stores, sells, and disposes of tobacco products in any manner in this state shall...
• § 26-57-213 - Invoices.
  (a) The tax shall be set out and identified on each invoice or statement as the "Arkansas Cigarette or Tobacco Products Excise Tax" as...
• § 26-57-214 - Registration and Licensing Required Prior to Doing Business.
  (a) A person shall not deal with, deliver or cause to be delivered to a retailer or consumer, or otherwise do business in tobacco...
• § 26-57-215 - Permits and Licenses -- Types.
  (a) (1) Each person listed in this section, before commencing business, or if already in business, before continuing, shall pay an annual privilege fee...
• § 26-57-216 - Permits and Licenses -- Number and Location -- Background Check Required.
  The Arkansas Tobacco Control Board may determine in its reasonable discretion and in accordance with this subchapter: (1) The number of licenses to be...
• § 26-57-217, 26-57-218 - [Repealed.]
• § 26-57-219 - Permits and Licenses -- Annual Privilege Tax.
  (a) The annual privilege tax or fee for each permit or license authorized by § 26-57-215 is established as follows: (1) Wholesale Cigarette Permit...
• § 26-57-220 - Permits and Licenses -- Duration.
  All permits and licenses issued under this subchapter shall expire on June 30 following the effective date of issuance.
• § 26-57-221 - Permits and Licenses -- Not Transferable.
  A permit or license is not: (1) (A) Transferable to a subsequent owner or operator. (B) However, a person purchasing an existing permitted retail...
• § 26-57-222 - Permits and Licenses -- Duplicates.
  When a permit or license is lost by a holder, a duplicate permit or license may be issued upon application and for a fee...
• § 26-57-223 - Permits and Licenses -- Suspension or Revocation.
  (a) All permits and licenses issued under this subchapter may be suspended or revoked by the Director of Arkansas Tobacco Control for any violation...
• § 26-57-224 - Vendor's Bond.
  (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...
• § 26-57-225 - Failure to Secure Permit Unlawful.
  Any person required to pay taxes under the provisions of this subchapter who fails to secure a permit is guilty of a violation for...
• § 26-57-226 - Penalties.
  Any person within the jurisdiction of this state who is not licensed to sell, deliver, or cause to be delivered tobacco products, vapor products,...
• § 26-57-227 - Operation of Vending Machine Without License a Public Nuisance -- Seizure and Sale -- Redemption.
  (a) Any person who engages in the business of owning, operating, or leasing any vending machines containing tobacco products, vapor products, alternative nicotine products,...
• § 26-57-228 - Purchases From Unregistered, Unlicensed Dealers Unlawful.
  (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,...
• § 26-57-229 - Licensee As Wholesaler and Retailer.
  (a) A person who is licensed as a wholesaler and as a retailer shall maintain wholesale and retail stocks in separate buildings. However, this...
• § 26-57-230 - Common Carriers.
  (a) Common carriers transporting tobacco products, vapor products, alternative nicotine products, or e-liquid products may be required by the Director of the Department of...
• § 26-57-231 - Failure to Allow Inspection Unlawful.
  A person required to pay taxes or obtain a permit under this subchapter who fails or refuses to permit the Department of Finance and...
• § 26-57-232 - Wholesalers -- Restrictions -- Criminal Violations.
  (a) A wholesaler shall conduct the wholesaler's business subject to the following restrictions: (1) The wholesaler shall secure a permit from the Arkansas Tobacco...
• § 26-57-233 - Salesperson -- Restrictions -- Violations.
  Every salesperson who sells, offers for sale, takes orders, and solicits for sale any tobacco products, vapor products, alternative nicotine products, or e-liquid products...
• § 26-57-234 - Retailers and Vendors -- Restrictions -- Violations.
  (a) Retailers and vendors shall conduct their businesses subject to the following restrictions: (1) Retailers and vendors not possess, place in their stock, have...
• § 26-57-235 - Cigarette Stamps Generally.
  (a) The purpose of the stamps is to provide a method for collecting the tax imposed on cigarettes sold in this state.(b) The Director...
• § 26-57-236 - Stamp Deputies -- Appointment and Revocation of Appointment -- Reporting.
  (a) The Director of the Department of Finance and Administration shall furnish tax stamps to licensed wholesalers through stamp deputies.(b) (1) The director may...
• § 26-57-237 - Cigarette Stamps -- Sale or Delivery.
  (a) The Director of the Department of Finance and Administration or the director's stamp deputy may sell or deliver cigarette stamps only to licensed...
• § 26-57-238 - Cigarette Stamps -- Refund on Unsold, Returned Cigarettes.
  When cigarettes to which stamps have been affixed are unsold and are returned by the retailer or the wholesaler who paid tax on them...
• § 26-57-239 - Consumer to Require Stamps Affixed in Proper Manner.
  Every consumer shall require when he or she purchases, receives, takes into his or her possession, or has delivered upon his or her premises...
• § 26-57-240 - Counterfeiting of Stamps Unlawful -- Penalty.
  Upon conviction, a person is guilty of a Class D felony if the person: (1) Falsely and fraudulently makes, forges, or counterfeits any stamps...
• § 26-57-241 - Reuse of Containers Unlawful -- Penalty.
  Any person who reuses or refills with cigarettes any box, package, or container from which tax paid tobacco products have been removed is guilty...
• § 26-57-242 - Wholesaler -- Transporting Cigarettes With Stamps Affixed Outside State for Reentry.
  (a) Every wholesaler of tobacco products doing business at or from an established place of business located within this state and authorized to purchase...
• § 26-57-243 - Unstamped and Untaxed Products -- Personal Possession Limits.
  The possession limit of tobacco products by any person, upon his or her person or in his or her personal luggage for his or...
• § 26-57-244 - Possession of Untaxed, Unstamped Products -- Notice and Prima Facie Evidence.
  (a) It is unlawful for a person to receive or have in the person's possession for sale, consumption, or any other purpose, any untaxed...
• § 26-57-245 - Unstamped Products or Products With Unpaid Taxes -- Criminal Offense -- Deceptive Trade Practice.
  (a) Except as otherwise authorized by this subchapter, a person who knowingly purchases, sells, offers for sale, receives, possesses, or transports upon his or...
• § 26-57-246 - Possession of Improperly Handled Products As Prima Facie Evidence.
  The possession of tobacco products which have not been handled according to this subchapter by any person shall be prima facie evidence that that...
• § 26-57-247 - Seizure, Forfeiture, and Disposition of Tobacco Products and Other Property.
  (a) Cigarettes to which stamps have not been affixed as provided by law are subject to seizure and shall be held as evidence for...
• § 26-57-248 - Possession or Sale of Products With Unpaid Taxes -- Supplemental Fines.
  (a) Any person who places in his or her stock or who has in his or her possession or on his or her premises,...
• § 26-57-249 - Destruction of Tobacco Products Upon Conviction -- Procedure.
  (a) Upon conviction of any person charged with a violation of any tobacco, vapor product, alternative nicotine product, or e-liquid product law or rule...
• § 26-57-250 - Civil Action to Recover Tax and Penalties -- Party Defendants.
  (a) When the Director of the Department of Finance and Administration finds from investigation that the state has lost tax revenue because of the...
• § 26-57-251 - Civil Actions Brought in Name of Director -- Criminal Actions.
  (a) All civil actions arising under this subchapter shall be brought by and in the name of the Director of the Department of Finance...
• § 26-57-252 - No Bond for Costs Required.
  A bond for costs is not required of the Department of Finance and Administration, Arkansas Tobacco Control, or the Arkansas Tobacco Control Board in...
• § 26-57-253 - Criminal Actions -- Appeals.
  (a) In all prosecutions in the district courts and city courts or other courts of this state, the State of Arkansas shall have the...
• § 26-57-254 - Safety Inspections on Permitted Products -- Restrictions on Use of E-Liquid Products and Alternative Nicotine Products.
  (a) In order to assure that the citizens of this state receive only tobacco products, vapor products, alternative nicotine products, or e-liquid products that...
• § 26-57-255 - Arkansas Tobacco Control Board -- Creation.
  (a) There is hereby created the Arkansas Tobacco Control Board to consist of eight (8) members appointed by the Governor. The board shall be...
• § 26-57-256 - Arkansas Tobacco Control Board -- Powers.
  (a) The Arkansas Tobacco Control Board shall: (1) Promulgate rules for the proper enforcement and implementation of this subchapter and the Unfair Cigarette Sales...
• § 26-57-257 - Director of Arkansas Tobacco Control.
  (a) (1) The Governor shall employ a person to serve as Director of Arkansas Tobacco Control. (2) The Director of Arkansas Tobacco Control shall...
• § 26-57-258 - Continuation of Actions of Department of Finance and Administration.
  All permits, licenses, certifications, determinations, regulations, and other actions of the Department of Finance and Administration under this subchapter in effect on June 30,...
• § 26-57-259 - Nonpreemption.
  (a) This act and the rules and other actions of the Arkansas Tobacco Control Board shall not be construed or interpreted so as to...
• § 26-57-260 - Definitions.
  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...
• § 26-57-261 - Requirements.
  (a) Any tobacco product manufacturer selling cigarettes to consumers within the state, whether directly or through a distributor, retailer, or similar intermediary or intermediaries,...
• § 26-57-262 - Sale of Export Cigarettes.
  (a) Findings and Purpose. (1) Cigarette smoking presents serious public health concerns to the state and to the citizens of the state. The Surgeon...
• § 26-57-263 - Cigarette Inputs -- Cigarette Rolling Machines.
  (a) (1) It is unlawful for a person to sell cigarettes or cigarette inputs to, or purchase cigarettes from, a person in another state...
• § 26-57-264 - Information to Be Provided to Attorney General.
  (a) Upon request of the Attorney General, any information provided to the Director of the Department of Finance and Administration or Arkansas Tobacco Control...
• § 26-57-265 - Reports by Wholesalers to Arkansas Tobacco Control.
  (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...
• § 26-57-266 - Enforcement Agents -- Selection -- Qualifications -- Authority.
  (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...
• § 26-57-267 - Preemption for Vapor Products, Alternative Nicotine Products, and E-Liquid Products.
  This subchapter and the rules and other actions of the Arkansas Tobacco Control Board shall preempt the enactment and enforcement of any county, municipal,...

Last modified: November 15, 2016