2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
§ 26-57-209 - Exemption from tax.
(a) The following are not subject to the taxes imposed under ยง 26-57-208:
(1) Tobacco products sold to military departments of the United States or the state for resale on military bases within the state;
(2) Tobacco products sold and delivered to authorized purchasers outside the state for resale; and
(3) Cigarettes sold and delivered to other wholesalers licensed under this subchapter.
(b) A person licensed under this chapter that sells cigarettes to military departments of the United States or the state for resale on military bases under this section shall affix a tax-exempt stamp on the package, carton, or other container of cigarettes before transfer, shipment, or delivery.
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