Public-domain · open source
OpenJurist

Ark. Code Ann. § 26-57-1001

Definitions

Acts 1995, No. 934, § 1; 2019, No. 910, § 4197.

As used in this subchapter:

(1) “Secretary” means the Secretary of the Department of Finance and Administration or his or her authorized agents;

(2) “Person” means any individual, partnership, corporation, limited liability corporation, association, organization, or nonprofit corporation, and any county or municipal subdivision of this state;

(3) “Vending device” means any machine or manual device which dispenses tangible personal property after a coin or thing of value is inserted.

(4) “Vending device” does not include devices used exclusively for the purpose of selling cigarettes, newspapers, magazines, or postage stamps; and

(5) “Vending device operator” means any person who sells tangible personal property through vending devices and who elects to pay the taxes imposed by § 26-57-1002.

Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.