2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
§ 26-57-233 - Salesperson -- Restrictions -- Violations.

Every salesperson who sells, offers for sale, takes orders, and solicits for sale any tobacco products, vapor products, alternative nicotine products, or e-liquid products for immediate or future delivery to wholesalers of tobacco products, vapor products, alternative nicotine products, or e-liquid products in this state may do so only under the following restrictions:

(1) The salesperson shall secure a permit from the Director of Arkansas Tobacco Control;

(2) The salesperson may sell to or take orders for tobacco products, vapor products, alternative nicotine products, or e-liquid products from licensed wholesalers, provided that the tobacco products, vapor products, alternative nicotine products, or e-liquid products are consigned or delivered only to licensed manufacturers or licensed wholesalers;

(3) The salesperson may sell to or take orders for tobacco products, vapor products, alternative nicotine products, or e-liquid products from licensed retailers, provided that the tobacco, vapor products, alternative nicotine products, or e-liquid products shall be delivered to the retailer only by a licensed wholesaler; and

(4) (A) The wholesaler shall keep complete records of all sales or orders taken for dealers in tobacco products, vapor products, alternative nicotine products, or e-liquid products in this state, copies of all invoices, orders taken, and other instruments as evidence of sales or disposition of tobacco products, vapor products, alternative nicotine products, or e-liquid products.

(B) The wholesaler shall retain the information required under subdivision (4)(A) of this section in a designated place for three (3) years subject to inspection by the Department of Finance and Administration and Arkansas Tobacco Control.