2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 14 - Tobacco Products Reporting Act
§ 26-57-1407 - Out-of-state sales reports.

(a) Within fifteen (15) days following the end of each month, a person that sells cigarettes from Arkansas into another state shall:

(1) File a report on the form prescribed by the Attorney General; and

(2) Certify to Arkansas that the report is complete and accurate.

(b) The report required under subsection (a) of this section shall contain the following information:

(1) (A) The total number of cigarettes sold from Arkansas into another state by the person during the month.

(B) The following information shall be identified by name and number of cigarettes:

(i) The manufacturer of the cigarettes;

(ii) The brand family of the cigarettes; and

(iii) The name and address of each recipient of the cigarettes;

(2) The number of stamps of each state other than Arkansas that the person affixed to each package containing cigarettes;

(3) The total number of cigarettes contained in each package to which the person affixed a stamp from a state other than Arkansas; and

(4) The manufacturer and brand family of each package to which the person affixed a stamp from a state other than Arkansas.

(c) (1) If a person sells cigarettes during the month from Arkansas into another state in a package not bearing a stamp of the other state, the report required under subsection (a) of this section shall also include the following:

(A) (i) The total number of cigarettes contained in each package.

(ii) The following information shall be identified by name and number of cigarettes:

(a) The manufacturer of the cigarettes;

(b) The brand family of the cigarettes; and

(c) The name and address of each recipient of the cigarettes;

(B) The person's basis for belief that the state permits the sale of cigarettes to consumers in a package not bearing a stamp; and (C) The amount of excise tax, use tax, or similar tax imposed on the cigarettes and paid by the person to the state on the cigarettes.

(2) A manufacturer or importer shall include the information described in subdivisions (c)(1)(B) and (C) of this section only as to cigarettes not sold to a person authorized by the law of the other state to affix the stamp required by the other state.

(d) (1) For a manufacturer or importer, the report required under this section shall include cigarettes sold from Arkansas into another state through a sales entity affiliate.

(2) A sales entity affiliate shall file a separate report under this section only to the extent that the sales entity affiliate sold cigarettes from Arkansas into another state that were not separately reported under this section by the affiliated manufacturer or importer.

(e) The report required under this section shall also include reports filed with the taxing authority of each state other than Arkansas into which the cigarettes were sold.

(f) The Attorney General may share the information reported under this section with the taxing authority or law enforcement agency of Arkansas or another state or with any other entity permitted by the Attorney General to aggregate the data.