2018 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 10 - Vending Devices Sales Tax
§ 26-57-1001. Definitions
- As used in this subchapter:
(1) "Director" means the Director of the Department of Finance and Administration or his or her authorized agents;
(2) "Person" means any individual, partnership, corporation, limited liability corporation, association, organization, or nonprofit corporation, and any county or municipal subdivision of this state;
(3)
(A) "Vending device" means any machine or manual device which dispenses tangible personal property after a coin or thing of value is inserted.
(B) "Vending device" does not include devices used exclusively for the purpose of selling cigarettes, newspapers, magazines, or postage stamps; and
(4) "Vending device operator" means any person who sells tangible personal property through vending devices and who elects to pay the taxes imposed by § 26-57-1002.
