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26-57-807. Additional tax of thirty-six percent on tobacco products other than cigarettes.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-807. Additional tax of thirty-six percent on tobacco products other than cigarettes.
(a)(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 thirty-six percent (36%) of the invoice price to a wholesaler or retailer, before discounts.
(2) However, the excise or privilege tax levied under subdivision (a)(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.
(b)(1) The tax levied by this section shall be reported and paid by wholesalers that shall be licensed under § 26-57-214.
(2) 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 this tax when the retailer obtains tobacco products from a person other than a wholesaler licensed under § 26-57-214.
(c) The exemptions and waivers allowed under §§ 26-57-209 and 26-57-210 [repealed] shall apply to this section.
(d) 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.
(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 for that month in accordance with the Revenue Stabilization Law, § 19-5-201 et seq.
(f) As provided in § 26-57-244, t
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-807
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:26-57-807
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 4da543d259ea86f28c5c65cfae9268dbd1959e23c82a7d366f894dfb8cbc2aad
Source location: content.xml paragraph 28196
Stored source content
26-57-807. Additional tax of thirty-six percent on tobacco products other than cigarettes.
(a)(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 thirty-six percent (36%) of the invoice price to a wholesaler or retailer, before discounts.
(2) However, the excise or privilege tax levied under subdivision (a)(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.
(b)(1) The tax levied by this section shall be reported and paid by wholesalers that shall be licensed under § 26-57-214.
(2) 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 this tax when the retailer obtains tobacco products from a person other than a wholesaler licensed under § 26-57-214.
(c) The exemptions and waivers allowed under §§ 26-57-209 and 26-57-210 [repealed] shall apply to this section.
(d) 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.
(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 for that month in accordance with the Revenue Stabilization Law, § 19-5-201 et seq.
(f) 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.
(g)(1) A taxpayer that fails to report and remit the tobacco tax due on tobacco products obtained from a person other than a wholesaler that is licensed under § 26-57-214 is subject to the following penalties:
(A) For the first offense, five percent (5%) of the total tobacco tax due;
(B) For the second offense, twenty percent (20%) of the total tobacco tax due; and
(C) For the third and any subsequent offenses, twenty-five percent (25%) of the total tobacco tax due.
(2) In addition, a taxpayer's cigarette or tobacco permit shall be revoked for a period of ninety (90) days for the third and subsequent offenses.
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Arkansas Code — all titles (historical 2020) · legal_authorities
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 the body by chewing, smoking, absorbing, dissolving, inhaling, snorting, sniffing, or by any other means; and
(B) “Alternative nicotine product” does not include a:
(i) Tobacco product;
(ii) Vapor product;
(iii) Product that is a drug under 21 U.S.C. § 321(g)(1);
(iv) Product that is a device under 21 U.S.C. § 321(h); or
(v) Product that constitutes a combination drug, device, or biological product as described in 21 U.S.C. § 353(g);
(2) “Annual” or “annually” means the fiscal year from July 1 through the next June 30;
(3) “Brand family” means the same as defined in § 26-57-1302;
(4)(A) “Child-resistant packaging” means packaging that is designed or constructed to be:
(i) Significantly difficult for children under five (5) years of age to:
(a) Open; or
(b) Obtain a toxic or harmful amount of the substance contained therein within a reasonable time; and
(ii) Not difficult for an average adult to use properly.
(B) “Child-resistant packaging” does not mean packaging that children cannot open or obtain a toxic or harmful amount within a reasonable time when tested in accordance with the method described in 16 C.F.R. § 1700.20, as it existed on January 1, 2015;
(5) “Cigar” means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco, other than any roll of tobacco that is a cigarette;
(6) “Cigarette” means a cigarette as defined in § 26-57-260 that is subject to federal excise tax;
(7) “Cigarette inputs” means machinery or other component parts typically used in the manufacture of cigarettes, including without limitation tobacco, whether pr
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-203
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 26-57-203. 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
26-57-209. 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. The source passage cites 26-57-209. 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.