Browse Arkansas Code titles and sections
26-57-1102. Additional tax — Tobacco products other than cigarettes.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1102. Additional tax — Tobacco products other than cigarettes.
(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 taxes levied by this section and § 26-57-1101 shall be reported and paid by wholesalers that shall be licensed under § 26-57-214.
(B) However, unless a retailer has confirmed and establishes by clear and convincing evidence that the tax levied under this section has been paid previously on the tobacco products, the retailer is liable for reporting and paying these taxes when the retailer obtains tobacco products from a person other than a wholesaler licensed under § 26-57-214.
(2)(A) A taxpayer that fails to report and remit the tobacco tax due on tobacco products obtained from any person other than a wholesaler that is licensed under § 26-57-214 shall be subject to the following penalties:
(i) Five percent (5%) of the total tobacco tax due for the first offense;
(ii) Twenty percent (20%) of the total tobacco tax due for the second offense; and
(iii) Twenty-five percent (25%) of the total tobacco tax due for the third and any subsequent offenses.
(B) In addition, the taxpayer's retail cigarette/tobacco permit shall be revoked for a period of ninety (90) days for the third and any subsequent offenses.
(3) This subsection does not affect the provisions of § 26-57-228.
(c) As provided in § 26-57-244, the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of untaxed tobacco products.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1102
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:26-57-1102
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 1dc3c82928feadc9681e9f9fd6df926b00f359eebd8cf29b5d7c11b91a1db198
Source location: content.xml paragraph 28533
Stored source content
26-57-1102. Additional tax — Tobacco products other than cigarettes.
(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 taxes levied by this section and § 26-57-1101 shall be reported and paid by wholesalers that shall be licensed under § 26-57-214.
(B) However, unless a retailer has confirmed and establishes by clear and convincing evidence that the tax levied under this section has been paid previously on the tobacco products, the retailer is liable for reporting and paying these taxes when the retailer obtains tobacco products from a person other than a wholesaler licensed under § 26-57-214.
(2)(A) A taxpayer that fails to report and remit the tobacco tax due on tobacco products obtained from any person other than a wholesaler that is licensed under § 26-57-214 shall be subject to the following penalties:
(i) Five percent (5%) of the total tobacco tax due for the first offense;
(ii) Twenty percent (20%) of the total tobacco tax due for the second offense; and
(iii) Twenty-five percent (25%) of the total tobacco tax due for the third and any subsequent offenses.
(B) In addition, the taxpayer's retail cigarette/tobacco permit shall be revoked for a period of ninety (90) days for the third and any subsequent offenses.
(3) This subsection does not affect the provisions of § 26-57-228.
(c) As provided in § 26-57-244, the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of untaxed tobacco products.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1101. Additional tax — Cigarettes.
(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 Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of unstamped cigarettes.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-57-1101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-214. Registration and permitting required before 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 products, vapor products, alternative nicotine products, or e-liquid products in this state without first registering with the Director of Arkansas Tobacco Control and obtaining a permit for that purpose.
(b) All permits shall be issued by the director.
(c) A manufacturer, wholesaler, vendor, or retailer who intends to sell tobacco products, vapor products, alternative nicotine products, or e-liquid products at or from one (1) or more places of business owned, rented, or leased by it shall obtain a separate permit for each place of business.
(d)(1) A person permitted as a wholesaler shall not operate as a retailer unless a retailer's permit is first secured.
(2) A person permitted as a retailer shall not operate as a wholesaler unless a wholesaler's permit is first secured.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-214
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-57-214. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-228. Purchases from unregistered, unpermitted 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, alternative nicotine products, or e-liquid products from a person other than a permitted manufacturer, permitted wholesaler, or other permitted retailer.
(b) Any retailer violating this subchapter upon conviction is guilty of a Class A misdemeanor for each purchase defined in subsection (a) of this section.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-228
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-57-228. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-244. Possession of untaxed, unstamped products — Notice and prima facie evidence.
(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 directly to the Secretary of the Department of Finance and Administration by the person in possession of the untaxed tobacco products or unstamped cigarettes.
(b) The absence of the stamps from any container of cigarettes is notice to all persons that the tax has not been paid and is prima facie evidence of the nonpayment of the tax.
(c) If tax has been paid to the secretary on any untaxed tobacco products or unstamped cigarettes, a consumer may establish proof of the payment by providing a receipt or any other documentation that clearly indicates that the tax was paid.
(d) This section does not relieve any retail permit holder from the obligations placed on the retail permit holder by § 26-57-228.
(e) A retail permit holder shall not have in the retail permit holder possession any unstamped cigarettes or any tobacco products on which the tax prescribed by this subchapter has not been paid.
(f)(1) Except to the extent the tobacco products are exempt under § 26-57-243, an Arkansas consumer who purchases any untaxed tobacco products or unstamped cigarettes shall be liable for reporting and remitting all excise tax due on the tobacco products as levied under this subchapter.
(2) The tax due shall be reported on forms provided by the secretary on or before the fifteenth day of the month following the month in which the untaxed purchase was made.
(3) The report shall provide the information prescribed by
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-244
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-57-244. This identifies an authority to review, not proof of applicability.