26-57-213
Invoices.
(a) The tax shall be set out and identified on each invoice or statement
as the “Arkansas Cigarette or Tobacco Products Excise Tax”
as a separate billing or item.
(b) Copies of all invoices for the purchase or sale of any tobacco
products, vapor products, alternative nicotine products, or e-liquid products
shall be retained by each manufacturer, wholesaler, vendor, and retailer
for a period of three (3) years subject to examination by the Director
of the Department of Finance and Administration and the Director of Arkansas
Tobacco Control or their authorized agents upon demand at any time during
regular business hours.
(c) Retailers shall:
(1) Maintain or produce copies of at least the last thirty (30) days
of tobacco product, vapor product, alternative nicotine product, or e-liquid
product invoices; and
(2) Make the invoices available upon demand during normal business
hours in the retail store.
(d) Wholesalers, dealers, and manufacturers shall maintain three (3)
years of tobacco product, vapor product, alternative nicotine product,
or e-liquid product invoices that are available upon demand during normal
business hours in the permitted location.
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