Chapter

State Privilege Taxes

Ark. Code Ann. § 26-57-201— Title
Ark. Code Ann. § 26-57-202— Legislative findings and purpose
Ark. Code Ann. § 26-57-203— Definitions
Ark. Code Ann. § 26-57-204— Violations
Ark. Code Ann. § 26-57-205— Enforcement of subchapter
Ark. Code Ann. § 26-57-206— Rules
Ark. Code Ann. § 26-57-207— Privilege to do business
Ark. Code Ann. § 26-57-208— Levy of tax — Rates of tax
Ark. Code Ann. § 26-57-209— Exemption from tax
Ark. Code Ann. § 26-57-210— [Repealed.]
Ark. Code Ann. § 26-57-211— Wholesaler to pay taxes — Reports and remittance of tax — Definition
Ark. Code Ann. § 26-57-212— Wholesalers and warehouses — Reports, payment of tax, and records
Ark. Code Ann. § 26-57-213— Invoices and other required forms
Ark. Code Ann. § 26-57-214— Registration and permitting required before doing business
Ark. Code Ann. § 26-57-215— Permits — Types
Ark. Code Ann. § 26-57-216— Permits — Number and location — Background check required
Ark. Code Ann. § 26-57-217— , 26-57-218. [Repealed.]
Ark. Code Ann. § 26-57-219— Permits — Annual privilege fees
Ark. Code Ann. § 26-57-220— [Repealed.]
Ark. Code Ann. § 26-57-221— Permits — Not transferable
Ark. Code Ann. § 26-57-222— Permits — Duplicates
Ark. Code Ann. § 26-57-223— Permits — Suspension or revocation
Ark. Code Ann. § 26-57-224— Vendor's bond
Ark. Code Ann. § 26-57-225— [Repealed.]
Ark. Code Ann. § 26-57-226— Penalties
Ark. Code Ann. § 26-57-227— Operation of vending machine on vendor's premises — Operation of vending machine without permit a public nuisance — Seizure and sale — Redemption
Ark. Code Ann. § 26-57-228— Purchases from unregistered, unpermitted dealers unlawful
Ark. Code Ann. § 26-57-229— Permit holder as wholesaler and retailer
Ark. Code Ann. § 26-57-230— Common carriers
Ark. Code Ann. § 26-57-231— Failure to allow inspection unlawful
Ark. Code Ann. § 26-57-232— Wholesalers — Restrictions — Criminal violations
Ark. Code Ann. § 26-57-233— Salesperson — Restrictions — Violations
Ark. Code Ann. § 26-57-234— Retailers and vendors — Restrictions — Violations
Ark. Code Ann. § 26-57-235— Cigarette stamps generally
Ark. Code Ann. § 26-57-236— Stamp deputies — Appointment and revocation of appointment — Reporting
Ark. Code Ann. § 26-57-237— Cigarette stamps — Sale or delivery
Ark. Code Ann. § 26-57-238— Cigarette stamps — Refund on unsold, returned cigarettes
Ark. Code Ann. § 26-57-239— Consumer to require stamps affixed in proper manner
Ark. Code Ann. § 26-57-240— Counterfeiting of stamps unlawful — Penalty
Ark. Code Ann. § 26-57-241— Reuse of containers unlawful — Penalty
Ark. Code Ann. § 26-57-242— Wholesaler — Transporting cigarettes with stamps affixed outside state for reentry
Ark. Code Ann. § 26-57-243— Unstamped and untaxed products — Personal possession limits
Ark. Code Ann. § 26-57-244— Possession of untaxed, unstamped products — Notice and prima facie evidence
Ark. Code Ann. § 26-57-245— Unstamped products or products with unpaid taxes — Criminal offense — Deceptive trade practice
Ark. Code Ann. § 26-57-246— Possession of improperly handled products as prima facie evidence
Ark. Code Ann. § 26-57-247— Seizure, forfeiture, and disposition of tobacco products and other property
Ark. Code Ann. § 26-57-248— Possession or sale of products with unpaid taxes — Supplemental penalties
Ark. Code Ann. § 26-57-249— Destruction of products upon conviction — Procedure
Ark. Code Ann. § 26-57-250— Civil action to recover tax and penalties — Party defendants
Ark. Code Ann. § 26-57-251— Civil and criminal actions
Ark. Code Ann. § 26-57-252— No bond for costs required
Ark. Code Ann. § 26-57-253— Criminal actions — Appeals
Ark. Code Ann. § 26-57-254— Safety inspections on permitted products — Restrictions on use of e-liquid products and alternative nicotine products — Definitions
Ark. Code Ann. § 26-57-255— Arkansas Tobacco Control Board — Creation — Definition
Ark. Code Ann. § 26-57-256— Arkansas Tobacco Control — Powers
Ark. Code Ann. § 26-57-257— Director of Arkansas Tobacco Control
Ark. Code Ann. § 26-57-258— [Repealed.]
Ark. Code Ann. § 26-57-259— Nonpreemption
Ark. Code Ann. § 26-57-260— Definitions
Ark. Code Ann. § 26-57-261— Requirements
Ark. Code Ann. § 26-57-262— Sale of export cigarettes — Definitions
Ark. Code Ann. § 26-57-263— Cigarette inputs — Cigarette rolling machines
Ark. Code Ann. § 26-57-264— Information to be provided to Attorney General
Ark. Code Ann. § 26-57-265— Reports by wholesalers to Arkansas Tobacco Control
Ark. Code Ann. § 26-57-266— Enforcement agents — Selection — Qualifications — Authority
Ark. Code Ann. § 26-57-267— Preemption for vapor products, alternative nicotine products, and e-liquid products
Ark. Code Ann. § 26-57-301— — 26-57-314. [Repealed.]
Ark. Code Ann. § 26-57-401— Purposes
Ark. Code Ann. § 26-57-402— Definitions
Ark. Code Ann. § 26-57-403— Automatic money payoff mechanisms not legalized
Ark. Code Ann. § 26-57-404— Privilege tax on amusement devices
Ark. Code Ann. § 26-57-405— License tag for machines
Ark. Code Ann. § 26-57-406— Unlicensed games a public nuisance — Seizure and sale — Redemption
Ark. Code Ann. § 26-57-407— Disposition of revenue collected
Ark. Code Ann. § 26-57-408— Privilege of owning, operating or leasing — Privilege fee imposed
Ark. Code Ann. § 26-57-409— Annual license fee — Renewals
Ark. Code Ann. § 26-57-410— Licenses — Eligibility
Ark. Code Ann. § 26-57-411— Licenses — Surety bond required
Ark. Code Ann. § 26-57-412— Licenses — Issuance
Ark. Code Ann. § 26-57-413— Licenses — Revocation or suspension
Ark. Code Ann. § 26-57-414— Owning, operating, or leasing without license a public nuisance — Seizure and sale of devices — Redemption — Subsequent license fee credit
Ark. Code Ann. § 26-57-415— Notification of purchase or lease of device
Ark. Code Ann. § 26-57-416— Lessor's records — Sales taxes
Ark. Code Ann. § 26-57-417— Decal or card with licensee's number
Ark. Code Ann. § 26-57-418— Sale of coin-operated amusement devices declared privilege — Fee imposed on salespersons
Ark. Code Ann. § 26-57-419— Licenses to sell
Ark. Code Ann. § 26-57-420— Notice to purchaser of tax consequences of sale required
Ark. Code Ann. § 26-57-421— Selling in violation of subchapter a misdemeanor — Penalty
Ark. Code Ann. § 26-57-501— Penalties
Ark. Code Ann. § 26-57-502— Regulation and licensing
Ark. Code Ann. § 26-57-503— Notice of engaging in business
Ark. Code Ann. § 26-57-504— License fee
Ark. Code Ann. § 26-57-505— Bond
Ark. Code Ann. § 26-57-506— Disposition of tax
Ark. Code Ann. § 26-57-601— Tax additional
Ark. Code Ann. § 26-57-602— Local taxes
Ark. Code Ann. § 26-57-603— Tax reports generally
Ark. Code Ann. § 26-57-604— Remittance of tax
Ark. Code Ann. § 26-57-605— Wet marine and foreign trade insurers — Report and remittance of tax
Ark. Code Ann. § 26-57-606— [Repealed.]
Ark. Code Ann. § 26-57-607— Failure to report and pay tax
Ark. Code Ann. § 26-57-608— Nonliability of officers as to taxes or fees paid under invalid laws
Ark. Code Ann. § 26-57-609— [Repealed.]
Ark. Code Ann. § 26-57-610— Disposition of taxes
Ark. Code Ann. § 26-57-611— Disposition of nonallocated funds
Ark. Code Ann. § 26-57-612— Quarterly premium taxes
Ark. Code Ann. § 26-57-613— Exceptions
Ark. Code Ann. § 26-57-614— Fire protection services — Additional tax
Ark. Code Ann. § 26-57-615— Domiciled insurers' premium tax credit for certain fees payable to other jurisdictions
Ark. Code Ann. § 26-57-616— Time limitations for assessments, collection, and refunds
Ark. Code Ann. § 26-57-701— — 26-57-705. [Repealed.]
Ark. Code Ann. § 26-57-801— Excise tax
Ark. Code Ann. § 26-57-802— Additional tax — Applicability — Reporting and remitting — Definition
Ark. Code Ann. § 26-57-803— Additional tax — Applicability
Ark. Code Ann. § 26-57-804— Additional tax of twelve dollars and fifty cents on cigarettes
Ark. Code Ann. § 26-57-805— Additional tax of seven percent on tobacco products other than cigarettes
Ark. Code Ann. § 26-57-806— Additional tax of twenty-eight dollars on cigarettes
Ark. Code Ann. § 26-57-807— Additional tax of thirty-six percent on tobacco products other than cigarettes
Ark. Code Ann. § 26-57-808— Additional tax on cigarette paper — Distribution of revenues
Ark. Code Ann. § 26-57-901— Title
Ark. Code Ann. § 26-57-902— Definitions
Ark. Code Ann. § 26-57-903— Administration
Ark. Code Ann. § 26-57-904— Tax rate
Ark. Code Ann. § 26-57-905— Exemptions
Ark. Code Ann. § 26-57-906— Tax reporting
Ark. Code Ann. § 26-57-907— Tax rate
Ark. Code Ann. § 26-57-908— Disposition of revenues
Ark. Code Ann. § 26-57-909— Licenses
Ark. Code Ann. § 26-57-1001— Definitions
Ark. Code Ann. § 26-57-1002— Registration — Records — Amount of tax
Ark. Code Ann. § 26-57-1003— Election not to register
Ark. Code Ann. § 26-57-1004— Identification of taxpayer — Presumption of nonpayment
Ark. Code Ann. § 26-57-1005— Disposition of revenues
Ark. Code Ann. § 26-57-1101— Additional tax — Cigarettes
Ark. Code Ann. § 26-57-1102— Additional tax — Tobacco products other than cigarettes
Ark. Code Ann. § 26-57-1103— Deposit of general revenues
Ark. Code Ann. § 26-57-1104— Reporting and remittance
Ark. Code Ann. § 26-57-1105— Applicability
Ark. Code Ann. § 26-57-1106— Distribution of funds for breast cancer research and control — Allocation of moneys
Ark. Code Ann. § 26-57-1107— Rules
Ark. Code Ann. § 26-57-1108— Appropriation from general revenues — Additional tax not collected
Ark. Code Ann. § 26-57-1201— Title
Ark. Code Ann. § 26-57-1202— Administration of law
Ark. Code Ann. § 26-57-1203— Definitions
Ark. Code Ann. § 26-57-1204— Application, issuance, and display of decal
Ark. Code Ann. § 26-57-1205— Requirements to obtain vending device decal
Ark. Code Ann. § 26-57-1206— Annual decal fee — Special decal — In lieu of sales tax
Ark. Code Ann. § 26-57-1207— Taxable year — Decal for remainder of year — First year payment option
Ark. Code Ann. § 26-57-1208— Distribution of revenue
Ark. Code Ann. § 26-57-1209— Penalties
Ark. Code Ann. § 26-57-1210— Prohibited devices not legalized — Fees not refunded
Ark. Code Ann. § 26-57-1211— Vending devices without decal affixed — Seizure and forfeiture
Ark. Code Ann. § 26-57-1212— Procedure upon forfeiture
Ark. Code Ann. § 26-57-1213— Sale of device upon forfeiture
Ark. Code Ann. § 26-57-1214— Disposition of forfeiture sale proceeds
Ark. Code Ann. § 26-57-1215— Forfeiture includes cash contents
Ark. Code Ann. § 26-57-1216— Forfeiture determination — Appeal
Ark. Code Ann. § 26-57-1217— Purpose
Ark. Code Ann. § 26-57-1301— Findings and purpose
Ark. Code Ann. § 26-57-1302— Definitions
Ark. Code Ann. § 26-57-1303— Certifications — Directory — Tax stamps
Ark. Code Ann. § 26-57-1304— Requirement for agent for service of process
Ark. Code Ann. § 26-57-1305— Reporting of information — Escrow installments
Ark. Code Ann. § 26-57-1306— Penalties and other remedies
Ark. Code Ann. § 26-57-1307— Miscellaneous provisions
Ark. Code Ann. § 26-57-1308— Bond
Ark. Code Ann. § 26-57-1401— Title
Ark. Code Ann. § 26-57-1402— Legislative findings and intent
Ark. Code Ann. § 26-57-1403— Cumulative effect
Ark. Code Ann. § 26-57-1404— Definitions
Ark. Code Ann. § 26-57-1405— Report of cigarettes not on state directory
Ark. Code Ann. § 26-57-1406— Manufacturer and importer reports
Ark. Code Ann. § 26-57-1407— Out-of-state sales reports
Ark. Code Ann. § 26-57-1408— Violations
Ark. Code Ann. § 26-57-1409— Rules
Ark. Code Ann. § 26-57-1501— Title
Ark. Code Ann. § 26-57-1502— Administration of law
Ark. Code Ann. § 26-57-1503— Definitions
Ark. Code Ann. § 26-57-1504— Levy of tax
Ark. Code Ann. § 26-57-1505— Remittance of tax
Ark. Code Ann. § 26-57-1506— Rules
Ark. Code Ann. § 26-57-1507— Sunset
Ark. Code Ann. § 26-57-1601— Definitions
Ark. Code Ann. § 26-57-1602— Registration
Ark. Code Ann. § 26-57-1603— Fees
Ark. Code Ann. § 26-57-1604— Distribution of revenues
Ark. Code Ann. § 26-57-1605— Administration — Rules