Source: https://premiumcigars.org/state/arkansas/
Timestamp: 2020-01-26 09:59:59
Document Index: 602946820

Matched Legal Cases: ['§ 20', '§ 20', '§ 20', '§ 20', '§ 20', '§ 22', '§ 6', '§ 6', '§ 20', '§ 20', '§ 5', '§ 5', '§ 26']

Arkansas HB 1565 (2019) This measure removes the existing provision that requires an Arkansas city to impose the same tax rate on cigarettes as an adjacent city across a state line.
On or before the 15th day of each month, every wholesaler must file an Other Tobacco Products Excise Tax Return (Form OTP-1) and Schedule A, along with payment for taxes due. These forms are required to be filed monthly, even if no activity occurred. Retailers who purchase tobacco products directly from a manufacturer or from an unlicensed wholesaler and consumers who purchase untaxed tobacco products from outside the state are also liable for the tax. Form OTP-1 and Schedule A can be filed online through the Arkansas Taxpayer Access Point.
Other Tobacco Products Excise Tax Return Information and Instructions Form OTP-1
Arkansas Taxpayer Access Point Access Point
“The First sale” means the sale of tobacco products made by a manufacturer to licensed wholesalers and licensed vendors or a licensed retailer.
Arkansas law prohibits smoking in/at the following locations:
Vehicles and enclosed areas owned, leased, or operated by the state, its agencies and authorities, and any political subdivision of the state, municipal corporation, or local board or authority created by general, local, or special act of the General Assembly or by ordinance or resolution of the governing body of a county or municipal corporation individually or jointly with other political subdivisions or municipalities of the state
Public places, including banks, bars, educational facilities, health care facilities, laundromats, public transportation facilities, reception areas, restaurants, retail food production and marketing establishments, retail service establishments, retail stores, shopping malls, sports arenas, theaters, and waiting rooms
Enclosed areas within places of employment, including common work areas, auditoriums, classrooms, conference and meeting rooms, private offices, elevators, hallways, health care facilities, cafeterias, employee lounges, stairs, restrooms, and all other enclosed areas
Motor vehicles in which a child who is under 14 years of age is a passenger
The grounds of all medical facilities
Real property owned or leased by a public school district, including a public charter school or in school buses
Each campus of state-supported institutions of higher education
Ark. Code § 20-27-1804: Prohibitions on smoking
Ark. Code § 20-27-1803: Definitions
Ark. Code § 20-27-1903: Tobacco use; prohibitions
Ark. Code § 20-27-706: Prohibition of smoking at medical facilities
Ark. Code § 20-78-217: Smoking prohibited; legislative intent
Ark. Code § 22-3-220: Smoking in State Capitol Building prohibited
Ark. Code § 6-21-609: Prohibition against smoking, the use of tobacco or tobacco products, or the use of e-cigarettes
Ark. Code § 6-60-804: Prohibitions on smoking
“No Smoking” signs or the international “No Smoking” symbol consisting of a pictorial representation of a burning cigarette enclosed in a red circle with a red bar across it may be clearly and conspicuously posted by the owner, operator, manager, or other person in control in every public place and place of employment in which smoking is prohibited.
Ark. Code § 20-27-1806: Notice of prohibition of smoking
State law is cumulative and does not prohibit the enactment of any other general or local laws, rules, or regulations of state or local governing authorities or local ordinances prohibiting smoking that are more restrictive than or are in direct conflict with state law.
Ark. Code § 20-27-1808: Subchapter deemed cumulative
Private residences except when used as a licensed child care, adult daycare, or health care facility
All workplaces of any employer with fewer than 3 employees, except that this exemption does not apply to any public place
A permitted retail tobacco store, if secondhand smoke from the store does not infiltrate into areas in which smoking is prohibited
Areas within long-term care facilities that are designated by the long-term care facilities as a smoking area or for supervised patient smoking only
To qualify for exemption from the smoking ban, bars and restaurants must submit an Exemption Certification form to the Arkansas Department of Health.
Designated smoking areas on the gaming floor of any franchisee of the Arkansas Racing Commission
Arkansas SB 667 (2019) allows a casino licensee to exempt a designated smoking area on the gaming floor from the Clean Indoor Air Act.
Arkansas HB 1565 (2019) This measure amends the definition of a minor to mean a person under the age of 21. This definition does not include a person under 21 who presents military identification or has turned 19 as of December 31, 2019.
Any law that requires a person to be of a minimum age of 21 to enjoy any privilege or right or to do any act or to participate in any activity must be deemed to require that person to be of a minimum age of 18 years. This section does not repeal, amend, or otherwise affect any existing laws concerning or in any way relating to alcoholic beverages, tobacco products, vapor products, alternative nicotine products, e-liquid products, or cigarette papers, and the sale of them to persons under 21.
Arkansas HB 1565 (2019) allows law enforcement to confiscate tobacco or vapor products possessed by minors. It also increases the price of acting as a retailer licensee of tobacco and increases the tax on cigarette papers.
Ark. Code § 5-27-227: Providing minors with tobacco products and cigarette papers; purchase, use or possession prohibited; self-service displays prohibited; placement of tobacco vending machines
Department of Labor staff reported that the Arkansas Code contains no provisions specifying a minimum age to work in tobacco retail stores and that the minimum age to work is 14.
It is unlawful for any person who has been issued a tobacco permit to fail to display in a conspicuous place or on each vending machine a sign indicating that the sale of tobacco products to or purchase or possession of tobacco products by a minor is prohibited by law.
Ark. Code § 5-27-227(e): Providing minors with tobacco products and cigarette papers; purchase, use or possession prohibited; self-service displays prohibited; placement of tobacco vending machines
Arkansas law contains no specific provisions concerning state preemption of local youth access laws, so local communities may pass more stringent laws or ordinances in this area.
In Arkansas, it is illegal for any person to distribute a free sample of any tobacco product or coupon that entitles the holder of the coupon to any free sample of any tobacco product:
In or on any public street or sidewalk within 500 feet of any playground, public school, or other facilities when the playground, public school, or other facility is being used primarily by minors for recreational, educational, or other purposes; or
To any minor
Arkansas Department of Finance and Administration staff reported that tobacco samples are subject to the tobacco tax. Arkansas Tobacco Control staff reported that the distribution of tobacco samples is subject to licensing requirements and that individuals distributing samples should obtain a Sales Representative’s License.
Arkansas law contains no specific provision concerning state preemption of sampling, so local communities may pass more stringent laws or ordinances on tobacco sampling.
Arkansas HB 1980 (2019) requires any person engaged in buying, selling, or otherwise doing business in tobacco products, vapor products, alternative nicotine products, or e-liquid products in this state to receive a proper permit.
This measure requires that any permitted wholesaler and warehouse that handles, receives, stores, sells and disposed of tobacco products, vapor products, alternative nicotine products, or e-liquid products in any manner must file a report with the Department of Finance and Administration monthly. The report must include:
A statement of the tobacco products, vapor products, alternative nicotine products, and e-liquid products on hand at the beginning of the preceding month
The receipts and disbursements of tobacco products, vapor products, alternative nicotine products, and e-liquid products handled during the preceding month
Any other information about the purchases and sales as may be prescribed by the director (Page 15)
This measure requires tobacco retailers to maintain copies of at least the last 90 days of tobacco product, vapor product, alternative nicotine product, or e-liquid product invoices, which the retailer must provide immediately upon demand. Invoices older than 90 days are required to be made available upon demand at any time during normal business hours in the retail store. (Page 16)
This measure requires a wholesaler of tobacco, vapor, alternative nicotine, or e-liquid products to receive a wholesale permit. Every wholesaler’s or manufacturer’s salesperson of any such product who contacts a retailer in the state to solicit or process orders must first acquire a salesperson’s permit.
Arkansas HB 1980 (2019)
weekly gross tobacco sales fee
Retailers with weekly gross tobacco sales less than $5,000 $20
Retailers with weekly gross tobacco sales between $5,000 and $15,000 $30
Retailers with weekly gross tobacco sales in excess of $15,000 $50
Every wholesaler of a tobacco product other than cigarettes must obtain:
a Wholesale Tobacco Permit for each place of business by submitting an Application for Wholesale Tobacco Permit (Form ATC-W2)
an Affidavit by Applicant for Wholesalers Tobacco Products Permit (Form ATC-W4)
a $1,000 fee
All tobacco permits expire each year on June 30th and must be renewed online through the Arkansas Tobacco Control Permit and Fine Payment System.
All new tobacco businesses in Arkansas must also register with the Department of Finance and Administration to file and pay the tobacco taxes by submitting the Combined Business Tax Registration (Form AR-1R). New businesses can register online through the Arkansas Taxpayer Access Point (select “New Business Registration”).
All restaurants and bars licensed by the State of Arkansas that prohibit at all times all persons under 21 years of age from entering the premises, if secondhand smoke does not infiltrate into areas in which smoking is prohibited.
Arkansas Tobacco Control Tobacco Forms
Retail Cigarette and Tobacco Permit Application Form ATC-RI (7-2019)
Wholesale Tobacco Permit Application Form ATC-W2
Wholesale Tobacco Permit Application – Instructions Instructions
Affidavit by Applicant for Wholesalers Tobacco Products Permit Form ATC-W4
Arkansas Department of Finance and Administration – Registration Registration Forms
Combined Business Tax Registration Form AR-1R
Combined Business Tax Registration – Instructions Form AR-1R
A lobbyist must register within 5 days after beginning lobbying. Registrations are valid for one year, and lobbyists must re-register by January 15th of each year. Within 15 days after the end of each calendar quarter, each registered lobbyist must file a complete and detailed Quarterly Lobbyist Activity Report. A registered lobbyist who lobbies members of the General Assembly must file a Monthly Lobbyist Activity Report within 10 days after the end of each month in which the General Assembly is in session. A Quarterly Lobbyist Activity Report is not required if the registered lobbyist has filed Monthly Lobbyist Activity Reports for each month of the calendar quarter.
All Lobbyist Registration and Lobbyist Activity must be filed online with the Secretary of State.
Arkansas Ethics Commission: Rules on Lobbyist Registration and Reporting Registration and Reporting Rules
Arkansas Secretary of State: Online Filing Online Filing
Ark. Code § 26-57-242: Wholesaler—Transporting cigarettes with stamps affixed outside the state for reentry.
Additional information about licensing in Arkansas is available under the Operating Your Business tab above.
Arkansas does not have any specific age verification requirements for the shipping of tobacco products.