Top
Arkansas Tobacco Tax Laws
We Offer Counsel For Many Types Of Tobacco Taxes From pipe tobacco and cigars to cigarettes and roll-your-own, our professionals have the expertise you need.

Code of Arkansas, Title 26, Chapter 57

Arkansas Tobacco Products Tax Act of 1977

Chapter 57 - Table of Sections

SectionHeadnote
26-57-201Citation
26-57-202Legislative findings and purpose.
26-57-203Definitions
26-57-204Violations
26-57-205Enforcement of subchapter
26-57-206Rules
26-57-207Privilege to do business
26-57-208Levy of tax -- Rates of tax
26-57-209Exemption from tax.
26-57-211Wholesaler to pay taxes -- Reports and remittance of tax
26-57-212Wholesalers, warehousemen -- Reports, payment of tax, and records
26-57-213Invoices
26-57-214Registration and licensing required prior to doing business
26-57-215Permits and licenses -- Types
26-57-216Permits and licenses -- Number and location -- Background check required
26-57-219Permits and licenses -- Annual privilege tax
26-57-220Permits and licenses -- Duration
26-57-221Permits and licenses -- Not transferable
26-57-222Permits and licenses -- Duplicates
26-57-223Permits and licenses -- Suspension or revocation
26-57-224Vendor's bond
26-57-225Failure to secure permit unlawful
26-57-226Penalties
26-57-227Operation of vending machine without license a public nuisance -- Seizure and sale -- Redemption
26-57-228Purchases from unregistered, unlicensed dealers unlawful
26-57-229Licensee as wholesaler and retailer
26-57-230Common carriers
26-57-231Failure to allow inspection unlawful
26-57-232Wholesalers -- Restrictions -- Criminal violations
26-57-233Salesperson -- Restrictions -- Violations
26-57-234Retailers and vendors -- Restrictions -- Violations
26-57-235Cigarette stamps generally
26-57-236Stamp deputies -- Appointment and revocation of appointment -- Reporting
26-57-237Cigarette stamps -- Sale or delivery

Your Consultation Is Free!

DECADES OF CPA & LEGAL EXPERIENCE
  • By submitting, you agree to receive text messages from Tobacco Tax Refund, Inc at the number provided, including those related to your inquiry, follow-ups, and review requests, via automated technology. Consent is not a condition of purchase. Msg & data rates may apply. Msg frequency may vary. Reply STOP to cancel or HELP for assistance. Acceptable Use Policy