2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
§ 26-57-214 - Registration and licensing required prior to doing business.

(a) A person shall not deal with, deliver or cause to be delivered to a retailer or consumer, or otherwise do business in tobacco products, vapor products, alternative nicotine products, or e-liquid products in this state without having first registered with the Director of Arkansas Tobacco Control and obtained a permit or license for that purpose, except that a person purchasing an existing permitted retail location may operate under the selling owner's permit for a period not to exceed thirty (30) days from the date of sale to allow the purchasing owner time to secure a permit.

(b) All permits and licenses shall be issued by the director.

(c) A manufacturer, wholesaler, retailer, or general tobacco products, vapor products, or alternative nicotine products vendor who intends to sell tobacco products, vapor products, alternative nicotine products, or e-liquid products at or from one (1) or more places of business owned, rented, or leased by it shall obtain a separate license for each such place of business.

(d) (1) Any person licensed as a wholesaler shall not operate as a retailer unless a retailer's license is first secured.

(2) Any person licensed as a retailer shall not operate as a wholesaler unless a wholesaler's license is first secured.

(e) Any person who pleads guilty or nolo contendere to or is found guilty of buying, selling, or otherwise doing business in cigarettes, tobacco products, vapor products, alternative nicotine products, or e-liquid products in this state without first obtaining the appropriate license or permit is guilty of a Class A misdemeanor.