2019 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
§ 26-57-214. Registration and Permitting Required Before Doing Business
(a) A person shall not deal with, deliver or cause to be delivered to a retailer or consumer, or otherwise do business in tobacco products, vapor products, alternative nicotine products, or e-liquid products in this state without first registering with the Director of Arkansas Tobacco Control and obtaining a permit for that purpose.
(b) All permits shall be issued by the director.
(c) A manufacturer, wholesaler, vendor, or retailer who intends to sell tobacco products, vapor products, alternative nicotine products, or e-liquid products at or from one (1) or more places of business owned, rented, or leased by it shall obtain a separate permit for each place of business.
(d)
(1) A person permitted as a wholesaler shall not operate as a retailer unless a retailer's permit is first secured.
(2) A person permitted as a retailer shall not operate as a wholesaler unless a wholesaler's permit is first secured.
(e) [Repealed.]
