Browse Arkansas Code titles and sections
26-57-209. Exemption from tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
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 or the state for resale on military bases within the state;
(2) Tobacco products sold and delivered to authorized purchasers outside the state for resale; and
(3) Cigarettes sold and delivered to other wholesalers permitted under this subchapter.
(b) A person permitted under this chapter that sells cigarettes to military departments of the United States or the state for resale on military bases under this section shall affix a tax-exempt stamp on the package, carton, or other container of cigarettes before transfer, shipment, or delivery.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-209
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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Record provenance
Stable record: arkansas_code:legal_authorities:26-57-209
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: bcfd9591b1fa2f18398889a06316eaf3014848c481bf3fc06ffbc658880e8b42
Source location: content.xml paragraph 26083
Stored source content
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 or the state for resale on military bases within the state;
(2) Tobacco products sold and delivered to authorized purchasers outside the state for resale; and
(3) Cigarettes sold and delivered to other wholesalers permitted under this subchapter.
(b) A person permitted under this chapter that sells cigarettes to military departments of the United States or the state for resale on military bases under this section shall affix a tax-exempt stamp on the package, carton, or other container of cigarettes before transfer, shipment, or delivery.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-208. Levy of tax — Rates of tax.
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 products other than cigarettes at the rate of sixteen percent (16%) of the invoice price, before discounts.
(ii) However, the excise or privilege tax levied under subdivision (2)(A)(i) of this section is subject to the limitation stated in subdivision (2)(B) of this section.
(B)(i) The total amount of the excise or privilege taxes levied under this section and §§ 26-57-803, 26-57-805, and 26-57-807 on cigars shall not exceed fifty cents (50¢) per cigar.
(ii) If the total amount of the excise or privilege taxes levied under this section and §§ 26-57-803, 26-57-805, and 26-57-807 on cigars would exceed fifty cents (50¢) per cigar, the excise or privilege tax rates under this section and §§ 26-57-803, 26-57-805, and 26-57-807 shall be reduced proportionally.
(iii) The Secretary of the Department of Finance and Administration shall adopt rules to implement this subdivision (2)(B).
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-208
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 26-57-208. This identifies an authority to review, not proof of applicability.