2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
§ 26-57-219 - Permits and licenses -- Annual privilege tax.

(a) The annual privilege tax or fee for each permit or license authorized by § 26-57-215 is established as follows:

(1) Wholesale Cigarette Permit ......................$ 500.00

(2) Wholesale Tobacco, Vapor Product, and Alternative Nicotine Product Permit ......................500.00

(3) General Tobacco Products, Vapor Products, and Alternative Nicotine Products Vending Permit (vendor) ......................100.00

(4) Tobacco Products, Vapor Products, and Alternative Nicotine Products Vending Machine License, per machine ......................10.00

(5) Retail Cigarette, Tobacco, Vapor Product, and Alternative Nicotine Product Permit ......................50.00

(6) Retail Exclusive Vapor Product and Alternative Nicotine Product Permit ......................100.00

(7) Wholesale Salesperson's License ......................25.00

(8) Dealer's License ......................25.00

(9) Manufacturer's Representative Fee ......................25.00

(10) Manufacturer Cigarette Permit ......................500.00

(11) (A) Manufacturer Tobacco, Vapor Product, and Alternative Nicotine Product Permit ......................500.00

(B) Notwithstanding subdivision (a)(11)(A) of this section, tobacco manufacturers or importers who deal solely in cigars may submit a copy of their current federal tobacco import license or federal tobacco manufacturers' license to Arkansas Tobacco Control when applying for a Manufacturer Tobacco, Vapor Product, and Alternative Nicotine Product Permit to receive the permit at no cost.

(b) (1) All permits and licenses issued under this subchapter expire on June 30 following the effective date of issuance.

(2) (A) Upon the failure to timely renew a permit or license issued under this subchapter, a late fee of two (2) times the amount of the permit or license fee in question shall be owed in addition to the annual privilege fee for the permit or license.

(B) An expired permit or license that is not renewed before September 1 following the expiration of the permit or license shall not be renewed, and the holder of the expired permit or license shall submit an application for a new permit or license.

(3) A permit or license shall not be issued to the applicant until the late fee and the license or permit fee have been paid.

(c) A permit or license issued under this subchapter shall not be renewed for a permit or license holder who is delinquent more than ninety (90) days on a privilege fee, tax relating to the sale or dispensing of cigarettes or tobacco products, or any other state and local tax due the Director of the Department of Finance and Administration.

(d) A person who is delinquent more than ninety (90) days on a state or local tax may not renew or obtain a permit or license issued under this subchapter except upon certification that the permit or license holder has entered into a repayment agreement with the Department of Finance and Administration and is current on the payments.

(e) A permitee or licensee who has unpaid fines or an unserved permit or license suspension may not transfer, sell, or give cigarette, tobacco, vapor product, alternative nicotine product, or e-liquid product inventory of the business associated with the permit or license to a third party until all fines are paid in full and all suspensions are completed successfully, nor shall any third party be issued a new permit or license for the business location.

(f) A person that has not obtained a permit under this section as of May 1, 2015, but that is required to obtain a permit under this section to do business in vapor products, alternative nicotine products, or e-liquids, shall have until July 1, 2015, to obtain the required permit under this section.