2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
§ 26-57-243 - Unstamped and untaxed products -- Personal possession limits.
The possession limit of tobacco products by any person, upon his or her person or in his or her personal luggage for his or her personal use, not taxed or stamped in accordance with the provisions of this subchapter, is as follows:
(1) One (1) carton of ten (10) packages plus one (1) package of twenty (20) cigarettes. A person purchasing cigarettes from a United States military base or installation may have in his or her possession three (3) cartons of ten (10) packages;
(2) One (1) box of fifty (50) cigars, small cigars, or cigarillos; or
(3) Three pounds (3 lbs.) of smoking tobacco.
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