2019 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
§ 26-57-213. Invoices and Other Required Forms
(a) The tax shall be set out and identified on each invoice or statement as the “Arkansas Tobacco Products Excise Tax” as a separate billing or item.
(b) Copies of all invoices for the purchase or sale of any tobacco products, vapor products, alternative nicotine products, or e-liquid products shall be retained by each manufacturer, wholesaler, vendor, and retailer for a period of at least three (3) years subject to examination by the Secretary of the Department of Finance and Administration and the Director of Arkansas Tobacco Control or their authorized agents upon demand at any time during regular business hours.
(c) Retailers shall:
(1) Maintain copies of at least the last ninety (90) days of tobacco product, vapor product, alternative nicotine product, or e-liquid product invoices, which the retailer shall provide immediately upon demand;
(2)
(A) Make the invoices that are older than ninety (90) days available upon demand at any time during normal business hours in the retail store.
(B) Except as provided in subdivision (c)(2)(C) of this section, an agent of Arkansas Tobacco Control may determine a reasonable time frame for which invoices are to be provided under subdivision (c)(2)(A) of this section.
(C) An invoice that is provided seventy-two (72) hours or more after the demand shall not be considered for purposes of determining a violation of this subsection;
(3) Retain invoices for all tobacco products, vapor products, alternative nicotine products, and e-liquid products in the retail store even if the invoice for the tobacco products, vapor products, alternative nicotine products, or e-liquid products is older than three (3) years;
(4) Maintain a copy of the signed server awareness forms for each employee of the retailer who engages in the sale of tobacco products, vapor products, alternative nicotine products, or e-liquid products, which the retailer shall provide immediately upon demand;
(5)
(A) Maintain a copy of any complete transfer forms showing:
(i) The tobacco products, vapor products, alternative nicotine products, or e-liquid products that were transferred;
(ii) The permitted location from which the tobacco products, vapor products, alternative nicotine products, or e-liquid products were transferred; and
(iii) When the transfer occurred.
(B) A transfer form shall be completed contemporaneously with the transfer and shall be provided immediately by the retailer upon demand; and
(6) If any inventory was submitted with a permit application, maintain a copy of the submitted inventory form, which the retailer shall provide immediately upon demand.
(d) Wholesalers and manufacturers shall maintain three (3) years of tobacco product, vapor product, alternative nicotine product, and e-liquid product invoices that are available upon demand during normal business hours in the permitted location.
(e) An invoice from a wholesaler to a retailer shall contain the name or other identifying information of the wholesaler and the retailer.
