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26-57-804. Additional tax of twelve dollars and fifty cents on cigarettes.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-804. Additional tax of twelve dollars and fifty cents on cigarettes.
(a) In addition to the excise or privilege taxes levied under §§ 26-57-208, 26-57-802, 26-57-803, and 26-57-1101, there is levied an additional tax of twelve dollars and fifty cents ($12.50) per one thousand (1,000) cigarettes sold in the state.
(b) The exemptions and waivers allowed under §§ 26-57-209 and 26-57-210 [repealed] shall apply to this section.
(c) The additional tax levied under this section shall be imposed, reported, remitted, and administered in the same manner and at the same time as other taxes levied on cigarettes in the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.
(d) The Secretary of the Department of Finance and Administration shall pay the commission authorized by § 26-57-236 with respect to the tax levied by this section.
(e) The revenue derived from the additional tax imposed by this section shall be credited to the General Revenue Fund Account of the State Apportionment Fund, there to be distributed with the other gross general revenue collections.
(f) As provided in § 26-57-244, the secretary 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) · 26-57-804
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:26-57-804
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 508b5a3e551ffb9a46abb1db05eb30495665cfcd91f9117c2be5bf83d5f107ed
Source location: content.xml paragraph 28140
Stored source content
26-57-804. Additional tax of twelve dollars and fifty cents on cigarettes.
(a) In addition to the excise or privilege taxes levied under §§ 26-57-208, 26-57-802, 26-57-803, and 26-57-1101, there is levied an additional tax of twelve dollars and fifty cents ($12.50) per one thousand (1,000) cigarettes sold in the state.
(b) The exemptions and waivers allowed under §§ 26-57-209 and 26-57-210 [repealed] shall apply to this section.
(c) The additional tax levied under this section shall be imposed, reported, remitted, and administered in the same manner and at the same time as other taxes levied on cigarettes in the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.
(d) The Secretary of the Department of Finance and Administration shall pay the commission authorized by § 26-57-236 with respect to the tax levied by this section.
(e) The revenue derived from the additional tax imposed by this section shall be credited to the General Revenue Fund Account of the State Apportionment Fund, there to be distributed with the other gross general revenue collections.
(f) As provided in § 26-57-244, the secretary may make a direct assessment of excise tax against any person in possession of unstamped cigarettes.
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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
26-57-208. 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.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-802. Additional tax — Applicability — Reporting and remitting — Definition.
(a) In addition to any other taxes levied on cigarettes, there is levied a tax of fifty cents (50¢) per one thousand (1,000) cigarettes sold in the state.
(b) The additional tax levied in this section shall be reported and remitted in the same manner and at the same time as other taxes levied on cigarettes in the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.
(c)(1) The first three million dollars ($3,000,000) of the net revenues derived from the additional tax levied in this section shall be deposited into the State Treasury to the credit of the Aging and Adult Services Fund Account, to be used exclusively for transportation services benefitting the elderly, including the Meals on Wheels Program and the remainder shall be deposited into the State Treasury as general revenues.
(2) As used in this subsection and pertaining to taxes levied on cigarettes, “the first three million dollars ($3,000,000) of the net revenues derived from the additional tax” means the first three million dollars ($3,000,000) each year of the net revenues derived from the additional tax.
(d) 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 an untaxed tobacco product or unstamped cigarettes.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-802
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 26-57-802. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-803. Additional tax — Applicability.
(a) In addition to the excise or privilege taxes levied under §§ 26-57-208 and 26-57-802, there is levied a tax of four dollars and seventy-five cents ($4.75) per one thousand (1,000) cigarettes sold in the state.
(b)(1) 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 seven percent (7%) of the invoice price, before discounts.
(2) However, the excise or privilege tax levied under subdivision (b)(1) of this section is subject to the limitation stated in § 26-57-208(2)(B).
(3) As used in this subsection, “invoice price” means the same as defined in § 26-57-203.
(c)(1)(A) The taxes levied by this section 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 p
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-803
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 26-57-803. This identifies an authority to review, not proof of applicability.