reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 6 - INSURANCE PREMIUM TAXES (§§ 26-57-601 — 26-57-616) › Section 26-57-615 - Domiciled insurers' premium tax credit for certain fees payable to other jurisdictions

(a)
If, by the laws of any state other than Arkansas or by the retaliatory laws of any state other than Arkansas, any insurer domiciled in Arkansas on or after April 6, 1993, shall be required to pay any fee based on the insurer's premium volume in the other state of licensure, and the fee imposed by the other state is due and payable either because the administrative and financial regulatory fee, "financial fee", based on premium volume assessed by the State Insurance Department Trust Fund Act, §
23-61-701
et seq., as it is popularly known, on insurers licensed in Arkansas and organized or domiciled in the other state is greater than the comparable fee assessed in the other state, or the other state has no comparable fee but requires payment on a retaliatory basis, then to the extent the fee amounts are legally due and are paid in the other state, any insurer domiciled in Arkansas on and after April 6, 1993, may claim a dollar-for-dollar credit for the fees paid against its annual premium taxes due the State of Arkansas under this subchapter, but the credit shall only be calculated on the amount which would not have been required to be paid in the other state of licensure in the absence of the existence of the financial fee assessed under the State Insurance Department Trust Fund Act, §
23-61-701
et seq., and in no event shall the credit permitted by this section exceed ninety percent (90%) of the insurer's annual premium tax due the State of Arkansas.
(b)
(1)
Credits permitted in subsection (a) of this section shall be reported annually on March 1.
(2)
The Insurance Commissioner shall prescribe the forms for reporting the credits and further shall examine insurer claims for credit made under this section.
(3)
If the commissioner shall determine that any amount for which a credit shall have been claimed was not legally due to another state, or that an error exists in the amount of the credit shown on the return, or the amount claimed is a refund or refunded, the commissioner shall take appropriate action under any and all civil and administrative Arkansas laws at the commissioner's disposal, including suspension or revocation of the Arkansas certificate of authority of the noncomplying insurer, for collection and recovery of the premium tax due resulting from the disallowance of a claim for credit made under this section or to disallow any the claim for refund.
Acts 1993, No. 901, § 44; 2009, No. 655, § 92.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 6 - INSURANCE PREMIUM TAXES (§§ 26-57-601 — 26-57-616) › Section 26-57-616 - Time limitations for assessments, collection, and refunds

(a)
No assessment of any insurance premium tax levied under §§
11-9-301
-
11-9-307
,
23-75-119
,
23-76-131
, or this subchapter shall be made after the expiration of five (5) years from the date the tax report was required to be filed or the date the tax report was filed, whichever period expires later.
(b)
No amended tax report or verified claim for credit or refund of an overpayment of any insurance premium tax collected under §§
11-9-301
-
11-9-307
,
23-75-119
,
23-76-131
, or this subchapter shall be filed after five (5) years from the date the tax report was required to be filed or the date the tax report was filed, whichever period expires later, nor shall any credit, overpayment, or previously unclaimed offset, deduction, or other reduction be paid or allowed.
(c)
All usual and customary records used in the preparation of a tax report shall be maintained for a period of five (5) years after the tax report was required to be filed or was filed, whichever period expires later.
Acts 1999, No. 977, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 8 - ADDITIONAL TAX ON TOBACCO PRODUCTS (§§ 26-57-801 — 26-57-808) › Section 26-57-801 - Excise tax

(a)
Every person required by the Arkansas Tobacco Products Tax Act of 1977, §
26-57-201
et seq., to pay the excise tax on tobacco products and every other person selling cigarette paper at wholesale within this state shall also pay an excise tax on the sale of cigarette paper.
(b)
The tax shall be in the amount of twenty-five cents (25¢) per package of approximately thirty-two (32) sheets.
(c)
The tax shall be remitted to the Secretary of the Department of Finance and Administration at the same time and in the same manner as prescribed by the Arkansas Tobacco Products Tax Act of 1977, §
26-57-201
et seq.
(d)
The secretary shall promulgate such rules as the secretary deems necessary for the implementation of this section.
Amended by Act 2019, No. 315,§ 3037, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4186, eff. 7/1/2019.
Acts 1987, No. 1045, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 8 - ADDITIONAL TAX ON TOBACCO PRODUCTS (§§ 26-57-801 — 26-57-808) › Section 26-57-802 - Additional tax - Applicability - Reporting and remitting - Definition

(a)
In addition to any other taxes levied on cigarettes, there is levied a tax of fifty cents (50¢) per one thousand (1,000) cigarettes sold in the state.
(b)
The additional tax levied in this section shall be reported and remitted in the same manner and at the same time as other taxes levied on cigarettes in the Arkansas Tobacco Products Tax Act of 1977, §
26-57-201
et seq.
(c)
(1)
The first three million dollars ($3,000,000) of the net revenues derived from the additional tax levied in this section shall be deposited into the State Treasury to the credit of the Aging and Adult Services Fund Account, to be used exclusively for transportation services benefitting the elderly, including the Meals on Wheels Program and the remainder shall be deposited into the State Treasury as general revenues.
(2)
As used in this subsection and pertaining to taxes levied on cigarettes, "the first three million dollars ($3,000,000) of the net revenues derived from the additional tax" means the first three million dollars ($3,000,000) each year of the net revenues derived from the additional tax.
(d)
As provided in §
26-57-244
, the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of an untaxed tobacco product or unstamped cigarettes.
Amended by Act 2019, No. 580,§ 13, eff. 9/1/2019.
Amended by Act 2019, No. 910,§ 4187, eff. 7/1/2019.
Acts 1991, No. 1135, § 18; 1991, No. 1211, § 1-4; 2001, No. 1173, § 1; 2007, No. 817, § 3.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 8 - ADDITIONAL TAX ON TOBACCO PRODUCTS (§§ 26-57-801 — 26-57-808) › Section 26-57-803 - Additional tax - Applicability

(a)
In addition to the excise or privilege taxes levied under §§
26-57-208
and
26-57-802
, there is levied a tax of four dollars and seventy-five cents ($4.75) per one thousand (1,000) cigarettes sold in the state.
(b)
(1)
In addition to other taxes imposed by law, there is levied an additional excise or privilege tax on the first sale of tobacco products other than cigarettes at the rate of seven percent (7%) of the invoice price, before discounts.
(2)
However, the excise or privilege tax levied under subdivision (b)(1) of this section is subject to the limitation stated in §
26-57-208(2)(B)
.
(3)
As used in this subsection, "invoice price" means the same as defined in §
26-57-203
.
(c)
(1)
(A)
The taxes levied by this section shall be reported and paid by wholesalers that shall be licensed under §
26-57-214
.
(B)
However, unless a retailer has confirmed and establishes by clear and convincing evidence that the tax levied under this section has been paid previously on the tobacco products, the retailer is liable for reporting and paying these taxes when the retailer obtains tobacco products from a person other than a wholesaler licensed under §
26-57-214
.
(2)
(A)
A taxpayer that fails to report and remit the tobacco tax due on tobacco products obtained from any person other than a wholesaler that is licensed under §
26-57-214
shall be subject to the following penalties:
(i)
Five percent (5%) of the total tobacco tax due for the first offense;
(ii)
Twenty percent (20%) of the total tobacco tax due for the second offense; and
(iii)
Twenty-five percent (25%) of the total tobacco tax due for the third and any subsequent offenses.
(B)
In addition, the taxpayer's retail cigarette/tobacco permit shall be revoked for a period of ninety (90) days for the third and any subsequent offenses.
(3)
This subsection does not affect the provisions of §
26-57-228
.
(d)
As provided in §
26-57-244
, the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of an untaxed tobacco product or unstamped cigarettes.
Amended by Act 2019, No. 580,§ 14, eff. 9/1/2019.
Amended by Act 2015, No. 1119,§ 9, eff. 4/6/2015.
Amended by Act 2015, No. 1119,§ 8, eff. 4/6/2015.
Amended by Act 2013, No. 510,§ 2, eff. the first day of the second calendar month following the effective date of the act.
Acts 1992 (2nd Ex. Sess.), No. 2, §§ 1, 2, 5; 1993, No. 1177, § 1; 1997, No. 1339, § 1; 1999, No. 1246, §§ 4, 5; 2007, No. 817, § 4; 2007, No. 827, § 230; 2009, No. 940, § 2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 8 - ADDITIONAL TAX ON TOBACCO PRODUCTS (§§ 26-57-801 — 26-57-808) › Section 26-57-804 - Additional tax of twelve dollars and fifty cents on cigarettes

(a)
In addition to the excise or privilege taxes levied under §§
26-57-208
,
26-57-802
,
26-57-803
, and
26-57-1101
, there is levied an additional tax of twelve dollars and fifty cents ($12.50) per one thousand (1,000) cigarettes sold in the state.
(b)
The exemptions and waivers allowed under §§
26-57-209
and
26-57-210
[repealed] shall apply to this section.
(c)
The additional tax levied under this section shall be imposed, reported, remitted, and administered in the same manner and at the same time as other taxes levied on cigarettes in the Arkansas Tobacco Products Tax Act of 1977, §
26-57-201
et seq.
(d)
The Secretary of the Department of Finance and Administration shall pay the commission authorized by §
26-57-236
with respect to the tax levied by this section.
(e)
The revenue derived from the additional tax imposed by this section shall be credited to the General Revenue Fund Account of the State Apportionment Fund, there to be distributed with the other gross general revenue collections.
(f)
As provided in §
26-57-244
, the secretary may make a direct assessment of excise tax against any person in possession of unstamped cigarettes.
Amended by Act 2019, No. 580,§ 15, eff. 9/1/2019.
Amended by Act 2019, No. 910,§ 4189, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4188, eff. 7/1/2019.
Acts 2003 (1st Ex. Sess.), No. 38, § 1; 2007, No. 817, § 5; 2007, No. 827, § 231; 2009, No. 180, § 3; 2009, No. 655, § 93; 2009, No. 785, § 30; 2009, No. 940, § 3; 2011, No. 983, § 21.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 8 - ADDITIONAL TAX ON TOBACCO PRODUCTS (§§ 26-57-801 — 26-57-808) › Section 26-57-805 - Additional tax of seven percent on tobacco products other than cigarettes

(a)
(1)
In addition to other taxes imposed by law, there is levied an additional excise or privilege tax on the first sale of tobacco products other than cigarettes at the rate of seven percent (7%) of the invoice price to a wholesaler or retailer, before discounts.
(2)
However, the excise or privilege tax levied under subdivision (a)(1) of this section is subject to the limitation stated in §
26-57-208(2)(B)
.
(3)
As used in this subsection, "invoice price" means the same as defined in §
26-57-203
.
(b)
(1)
The tax levied by this section shall be reported and paid by wholesalers that shall be licensed under §
26-57-214
.
(2)
However, unless a retailer has confirmed and establishes by clear and convincing evidence that the tax levied under this section has been paid previously on the tobacco products, the retailer is liable for reporting and paying this tax when the retailer obtains tobacco products from a person other than a wholesaler licensed under §
26-57-214
.
(c)
The exemptions and waivers allowed under §§
26-57-209
and
26-57-210
[repealed] shall apply to this section.
(d)
The revenue derived from the additional tax imposed by this section shall be credited to the General Revenue Fund Account of the State Apportionment Fund, there to be distributed with the other gross general revenue collections for that month.
(e)
As provided in §
26-57-244
, the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of an untaxed tobacco product.
(f)
(1)
A taxpayer that fails to report and remit the tobacco tax due on tobacco products obtained from a person other than a wholesaler that is licensed under §
26-57-214
is subject to the following penalties:
(A)
For the first offense, five percent (5%) of the total tobacco tax due;
(B)
For the second offense, twenty percent (20%) of the total tobacco tax due; and
(C)
For the third and any subsequent offenses, twenty-five percent (25%) of the total tobacco tax due.
(2)
In addition, a taxpayer's cigarette or tobacco permit shall be revoked for a period of ninety (90) days for the third and subsequent offenses.
Amended by Act 2019, No. 910,§ 4190, eff. 7/1/2019.
Amended by Act 2015, No. 1119,§ 11, eff. 4/6/2015.
Amended by Act 2015, No. 1119,§ 10, eff. 4/6/2015.
Amended by Act 2013, No. 510,§ 3, eff. the first day of the second calendar month following the effective date of the act.
Acts 2003 (1st Ex. Sess.), No. 38, § 2; 2007, No. 817, § 6.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 8 - ADDITIONAL TAX ON TOBACCO PRODUCTS (§§ 26-57-801 — 26-57-808) › Section 26-57-806 - Additional tax of twenty-eight dollars on cigarettes

(a)
In addition to the excise or privilege taxes levied under §§
26-57-208
,
26-57-802
,
26-57-803
,
26-57-804
, and
26-57-1101
, there is levied an additional tax of twenty-eight dollars ($28.00) per one thousand (1,000) cigarettes sold in the state.
(b)
The exemptions and waivers allowed under §§
26-57-209
and
26-57-210
[repealed] shall apply to this section.
(c)
The additional tax levied under this section shall be imposed, reported, remitted, and administered in the same manner and at the same time as other taxes levied on cigarettes in the Arkansas Tobacco Products Tax Act of 1977, §
26-57-201
et seq.
(d)
The revenue derived from the additional tax imposed by this section shall be credited to the General Revenue Fund Account of the State Apportionment Fund, there to be distributed with the other gross general revenue collections for that month in accordance with the Revenue Stabilization Law, §
19-5-201
et seq.
(e)
As provided in §
26-57-244
, the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of unstamped cigarettes.
Amended by Act 2019, No. 580,§ 16, eff. 9/1/2019.
Amended by Act 2019, No. 910,§ 4191, eff. 7/1/2019.
Acts 2009, No. 180, § 4; 2009, No. 940, § 4.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 8 - ADDITIONAL TAX ON TOBACCO PRODUCTS (§§ 26-57-801 — 26-57-808) › Section 26-57-807 - Additional tax of thirty-six percent on tobacco products other than cigarettes

(a)
(1)
In addition to other taxes imposed by law, there is levied an additional excise or privilege tax on the first sale of tobacco products other than cigarettes at the rate of thirty-six percent (36%) of the invoice price to a wholesaler or retailer, before discounts.
(2)
However, the excise or privilege tax levied under subdivision (a)(1) of this section is subject to the limitation stated in §
26-57-208(2)(B)
.
(3)
As used in this subsection, "invoice price" means the same as defined in §
26-57-203
.
(b)
(1)
The tax levied by this section shall be reported and paid by wholesalers that shall be licensed under §
26-57-214
.
(2)
However, unless a retailer has confirmed and establishes by clear and convincing evidence that the tax levied under this section has been paid previously on the tobacco products, the retailer is liable for reporting and paying this tax when the retailer obtains tobacco products from a person other than a wholesaler licensed under §
26-57-214
.
(c)
The exemptions and waivers allowed under §§
26-57-209
and
26-57-210
[repealed] shall apply to this section.
(d)
The additional tax levied under this section shall be imposed, reported, remitted, and administered in the same manner and at the same time as other taxes levied on cigarettes in the Arkansas Tobacco Products Tax Act of 1977, §
26-57-201
et seq.
(e)
The revenue derived from the additional tax imposed by this section shall be credited to the General Revenue Fund Account of the State Apportionment Fund, there to be distributed with the other gross general revenue collections for that month in accordance with the Revenue Stabilization Law, §
19-5-201
et seq.
(f)
As provided in §
26-57-244
, the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of an untaxed tobacco product.
(g)
(1)
A taxpayer that fails to report and remit the tobacco tax due on tobacco products obtained from a person other than a wholesaler that is licensed under §
26-57-214
is subject to the following penalties:
(A)
For the first offense, five percent (5%) of the total tobacco tax due;
(B)
For the second offense, twenty percent (20%) of the total tobacco tax due; and
(C)
For the third and any subsequent offenses, twenty-five percent (25%) of the total tobacco tax due.
(2)
In addition, a taxpayer's cigarette or tobacco permit shall be revoked for a period of ninety (90) days for the third and subsequent offenses.
Amended by Act 2019, No. 910,§ 4192, eff. 7/1/2019.
Amended by Act 2015, No. 1119,§ 13, eff. 4/6/2015.
Amended by Act 2015, No. 1119,§ 12, eff. 4/6/2015.
Amended by Act 2013, No. 510,§ 4, eff. the first day of the second calendar month following the effective date of the act.
Acts 2009, No. 180, § 5.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 8 - ADDITIONAL TAX ON TOBACCO PRODUCTS (§§ 26-57-801 — 26-57-808) › Section 26-57-808 - Additional tax on cigarette paper - Distribution of revenues

(a)
In addition to the excise tax levied under §
26-57-801
, there is levied an additional tax of fifty cents (50¢) per package of thirty-two (32) sheets of cigarette paper sold in the state.
(b)
The additional tax levied under this section shall be imposed, reported, remitted, and administered in the same manner and at the same time as other taxes levied on cigarette paper under this subchapter and the Arkansas Tobacco Products Tax Act of 1977, §
26-57-201
et seq.
(c)
The revenues collected under this section shall be special revenues and shall be credited to the University of Arkansas for Medical Sciences National Cancer Institute Designation Trust Fund.
Added by Act 2019, No. 580,§ 17, eff. 9/1/2019.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 9 - ARKANSAS SOFT DRINK TAX ACT (§§ 26-57-901 — 26-57-909) › Section 26-57-901 - Title

This subchapter shall be known and may be cited as the "Arkansas Soft Drink Tax Act" and is hereby declared to levy a state tax as defined in the Arkansas Tax Procedure Act, §
26-18-101
et seq.
Acts 1992 (2nd Ex. Sess.), No. 7, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 9 - ARKANSAS SOFT DRINK TAX ACT (§§ 26-57-901 — 26-57-909) › Section 26-57-903 - Administration

This subchapter is to be administered in all respects in accordance with the Arkansas Tax Procedure Act, §
26-18-101
et seq., unless otherwise provided.
Acts 1992 (2nd Ex. Sess.), No. 7, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 9 - ARKANSAS SOFT DRINK TAX ACT (§§ 26-57-901 — 26-57-909) › Section 26-57-904 - Tax rate

(a)
There is hereby levied and there shall be collected a tax upon every distributor, manufacturer, or wholesale dealer, to be calculated as follows:
(1)
One dollar and twenty-six cents ($1.26) per gallon for each gallon of soft drink syrup or simple syrup sold or offered for sale in the State of Arkansas;
(2)
Twenty and six-tenths cents (20.6¢) per gallon for each gallon of bottled soft drinks sold or offered for sale in the State of Arkansas; and
(3)
(A)
When a package or container of powder or other base product, other than a syrup or simple syrup, is sold or offered for sale in Arkansas, and the powder is for the purpose of producing a liquid soft drink, then the tax on the sale of each package or container shall be equal to twenty and six-tenths cents (20.6¢) for each gallon of soft drink which may be produced from each package or container by following the manufacturer's directions.
(B)
This tax applies when the sale of the powder or other base is sold to a retailer for sale to the ultimate consumer after the liquid soft drink is produced by the retailer.
(b)
(1)
Any retailer or retail dealer who purchases bottled soft drinks, soft drink syrup, simple syrup, powder, or base product from an unlicensed distributor, manufacturer, or wholesale dealer shall be liable for the tax levied in subsection (a) of this section on those purchases.
(2)
A retailer shall not be subject to this tax if the retailer purchases syrups, simple syrups, powders or base products, or soft drinks from a supplier licensed under §
26-57-909
.
Amended by Act 2017, No. 141,§ 61, eff. for tax years beginning on and after 1/1/2018.
Acts 1992 (2nd Ex. Sess.), No. 7, §§ 4, 5; 2009, No. 655, § 94.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 9 - ARKANSAS SOFT DRINK TAX ACT (§§ 26-57-901 — 26-57-909) › Section 26-57-905 - Exemptions

The following shall be exempt from the tax levied by §
26-57-904
:
(1)
Syrups, simple syrups, powders or base products, or soft drinks sold to the United States Government;
(2)
Syrups, simple syrups, powders or base products, or soft drinks exported from the State of Arkansas by a distributor, wholesaler, or manufacturer;
(3)
Any powder or base product that is used in preparing coffee or tea and any simple syrup used in preparing tea;
(4)
Any frozen concentrate or freeze-dried concentrate to which only water is added to produce a soft drink containing more than ten percent (10%) natural fruit juice or natural vegetable juice;
(5)
Any soft drink containing more than ten percent (10%) natural fruit juice or natural vegetable juice;
(6)
Syrups, simple syrups, powders or base products, or soft drinks sold by one distributor, wholesaler, or manufacturer to another distributor, wholesaler, or manufacturer who holds a license issued by the Secretary of the Department of Finance and Administration under the provisions of §
26-57-909
as a distributor, wholesaler, or manufacturer, provided that the license number of the distributor, wholesaler, or manufacturer to whom the soft drink is sold is clearly shown on the invoice for the sale which is claimed to be exempt. This exemption shall not apply to any sale to a retailer;
(7)
Any product whether sold in liquid or powder form which is intended by the manufacturer for consumption by infants and which is commonly referred to as "infant formula";
(8)
Any product whether sold in liquid or powder form which is intended by the manufacturer for use as a dietary supplement or for weight reduction;
(9)
Water to which no flavoring, whether artificial or natural, or carbonation has been added;
(10)
Any powder or other base product which is intended by the manufacturer to be sold and used for the purpose of domestically mixing soft drinks by the ultimate consumer; and
(11)
Any product containing milk or milk products.
Amended by Act 2019, No. 910,§ 4194, eff. 7/1/2019.
Amended by Act 2017, No. 596,§ 1, eff. 8/1/2017.
Amended by Act 2017, No. 141,§ 62, eff. 8/1/2017.
Acts 1992 (2nd Ex. Sess.), No. 7, § 6.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 9 - ARKANSAS SOFT DRINK TAX ACT (§§ 26-57-901 — 26-57-909) › Section 26-57-906 - Tax reporting

(a)
(1)
The tax levied by §
26-57-904
shall be paid by the distributor, wholesaler, or manufacturer when the syrup, powder or base product, or soft drink is sold.
(2)
The tax levied by §
26-57-904
shall be paid by a retailer who purchases syrups, powder or base products, or soft drinks from an unlicensed distributor, wholesaler, or manufacturer.
(b)
The distributor, wholesaler, or manufacturer and any retailer subject to this tax shall file a monthly return and remit the tax for the month to the Secretary of the Department of Finance and Administration on or before the fifteenth day of the month next following the month in which the sale or purchase was made.
(c)
(1)
The returns shall be made upon forms prescribed and furnished by the secretary and signed by the person required to collect and remit the tax or the person's agent.
(2)
The return shall contain such information as the secretary shall require for the proper administration of this subchapter.
Amended by Act 2019, No. 910,§ 4195, eff. 7/1/2019.
Acts 1992 (2nd Ex. Sess.), No. 7, § 7.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 9 - ARKANSAS SOFT DRINK TAX ACT (§§ 26-57-901 — 26-57-909) › Section 26-57-907 - Tax rate

(a)
If a distributor, manufacturer, or wholesale dealer sells bottled soft drinks, soft drink syrups, powders, or base products to retailers or retail dealers located in a city or incorporated town which is subject to the border city tax rate provided in §
26-52-303
, then the tax shall be at the same rate as imposed by the adjoining state on distributors, manufacturers, or wholesale dealers, not to exceed the rate imposed by §
26-57-904
.
(b)
If a retailer or retail dealer is located in a city or incorporated town which is subject to the border city tax rate provided by §
26-52-303
and the retailer or retail dealer purchases bottled soft drinks, soft drink syrup, powder, or base products from an unlicensed distributor, manufacturer, or wholesale dealer, then the tax imposed by §
26-57-904
shall be at the same rate imposed by the adjoining state, not to exceed the rate imposed by §
26-57-904
.
Acts 1992 (2nd Ex. Sess.), No. 7, § 8.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 9 - ARKANSAS SOFT DRINK TAX ACT (§§ 26-57-901 — 26-57-909) › Section 26-57-908 - Disposition of revenues

The revenues derived from the tax collected under this subchapter shall be remitted to the Treasurer of State, who shall deposit the revenues as trust funds into the State Treasury and shall credit the proceeds to the trust fund known as the "Arkansas Medicaid Program Trust Fund".
Acts 1992 (2nd Ex. Sess.), No. 7, § 9; 1993, No. 1073, § 20; 1994 (2nd Ex. Sess.), No. 27, § 2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 9 - ARKANSAS SOFT DRINK TAX ACT (§§ 26-57-901 — 26-57-909) › Section 26-57-909 - Licenses

(a)
All distributors, wholesalers, or manufacturers of soft drinks, whether located within or without the State of Arkansas, who sell or offer syrups, simple syrups, powders, or base products, or soft drinks for sale to retail dealers within the State of Arkansas shall obtain a license for the privilege of conducting such business within Arkansas from the Secretary of the Department of Finance and Administration.
(b)
Any retailer who purchases syrups, simple syrups, powders, or base products, or soft drinks from an unlicensed manufacturer, wholesaler, or distributor shall obtain a license for the privilege of conducting such business from the secretary.
(c)
Any person required to obtain a license under this subchapter shall obtain a license for each place of business owned or operated by the person.
(d)
The license shall be conspicuously displayed at the place of business for which it was issued.
Amended by Act 2019, No. 910,§ 4196, eff. 7/1/2019.
Acts 1992 (2nd Ex. Sess.), No. 7, § 3.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 10 - VENDING DEVICES SALES TAX (§§ 26-57-1001 — 26-57-1006) › Section 26-57-1001 - Definitions

As used in this subchapter:
(1)
"Secretary" means the Secretary 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
.
Amended by Act 2019, No. 910,§ 4197, eff. 7/1/2019.
Acts 1995, No. 934, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 10 - VENDING DEVICES SALES TAX (§§ 26-57-1001 — 26-57-1006) › Section 26-57-1003 - Election not to register

(a)
Any person selling tangible personal property through a vending device, and who elects not to register as a vending device operator, shall:
(1)
Surrender any gross receipts tax permits issued by the Secretary of the Department of Finance and Administration, unless the permit is needed to report taxable sales other than sales through a vending device; and
(2)
(A)
Pay the Arkansas gross receipts tax under the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq., the Arkansas compensating use tax under the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq., and any applicable local sales and use taxes to the person's vendor on all purchases of tangible personal property purchased for resale through a vending device.
(B)
(i)
The sale-for-resale exemption provided in §
26-52-401(12)
shall not apply to purchases of tangible personal property for resale through vending devices unless the purchaser is registered with the secretary as a vending device operator.
(ii)
However, any person not registered as a vending device operator who maintains property in inventory for subsequent resale on which the state and local sales and use taxes have not been paid, and who subsequently withdraws that property from inventory for sale through a vending device, shall report and pay the state and local sales and use taxes on the person's purchase price of the property withdrawn from inventory.
(b)
Any person selling property through vending devices who has paid the state and local sales and use taxes in the manner provided by this section shall not be required to collect and remit state or local sales tax on sales of tangible personal property through the vending device.
(c)
Any person who elects to pay tax on tangible personal property sold through vending devices in accordance with the provisions of this section and who manufactures the product which is withdrawn from stock for resale through a vending device shall pay the taxes due under this section by multiplying the tax rate by the selling price for which the person would sell the product to another for resale through a vending device.
Amended by Act 2019, No. 910,§ 4200, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4199, eff. 7/1/2019.
Acts 1995, No. 934, § 3, 5.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 10 - VENDING DEVICES SALES TAX (§§ 26-57-1001 — 26-57-1006) › Section 26-57-1004 - Identification of taxpayer - Presumption of nonpayment

(a)
All persons who sell tangible personal property through vending devices shall affix the name and identification number, if any, of the person responsible for the payment of the taxes imposed by §§
26-57-1002
and
26-57-1003
.
(b)
(1)
(A)
If any vending device does not have the information required by subsection (a) of this section affixed thereto, there shall be a presumption that the taxes imposed by this subchapter have not been paid.
(B)
The Secretary of the Department of Finance and Administration shall seal any vending device subject to this presumption in such a manner as to prevent any further sales through the vending device and shall assess and collect a penalty of fifty dollars ($50.00) per vending device against the person selling tangible personal property through the vending device.
(2)
The presumption in subdivision (b)(1) of this section shall be overcome if the person selling property through the vending device affixes the information required by this section to the vending device and proves that the taxes imposed by §§
26-57-1002
and
26-57-1003
have been paid.
Amended by Act 2019, No. 910,§ 4201, eff. 7/1/2019.
Acts 1995, No. 934, § 6.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 10 - VENDING DEVICES SALES TAX (§§ 26-57-1001 — 26-57-1006) › Section 26-57-1005 - Disposition of revenues

(a)
The revenues derived from §
26-57-1002(d)(1)
shall be general revenues and shall be deposited into the State Treasury in the same manner as the Arkansas gross receipts tax under the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq.
(b)
All revenues derived from §
26-57-1002(d)(2)
shall be deposited by the Treasurer of State into the Identification Pending Trust Fund for Local Sales and Use Taxes under §§
26-74-221
,
26-75-223
, and
26-82-113
, and all revenues deposited into that fund shall be distributed to the cities and counties of this state under §§
26-74-221(a)(2)(C)(ii)
,
26-75-223(a)(2)(C)(ii)
, and
26-82-113(a)(2)(A)(ii)
.
Acts 1995, No. 934, § 4; 2011, No. 828, § 9.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 11 - TAX ON TOBACCO PRODUCTS TO FUND BREAST CANCER CONTROL AND RESEARCH (§§ 26-57-1101 — 26-57-1108) › Section 26-57-1101 - Additional tax - Cigarettes

(a)
In addition to the excise or privilege taxes levied under §§
26-57-208
and
26-57-802
, there is hereby levied a tax of one dollar and twenty-five cents ($1.25) per one thousand (1,000) cigarettes sold in the state.
(b)
As provided in §
26-57-244
, the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of unstamped cigarettes.
Amended by Act 2019, No. 910,§ 4202, eff. 7/1/2019.
Acts 1997, No. 434, § 5; 2007, No. 817, § 7.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 11 - TAX ON TOBACCO PRODUCTS TO FUND BREAST CANCER CONTROL AND RESEARCH (§§ 26-57-1101 — 26-57-1108) › Section 26-57-1102 - Additional tax - Tobacco products other than cigarettes

(a)
In addition to other taxes imposed by law, there is levied an additional excise or privilege tax on the first sale of tobacco products other than cigarettes at the rate of two percent (2%) of the invoice price to a wholesaler or retailer, before discounts.
(b)
(1)
(A)
The taxes levied by this section and §
26-57-1101
shall be reported and paid by wholesalers that shall be licensed under §
26-57-214
.
(B)
However, unless a retailer has confirmed and establishes by clear and convincing evidence that the tax levied under this section has been paid previously on the tobacco products, the retailer is liable for reporting and paying these taxes when the retailer obtains tobacco products from a person other than a wholesaler licensed under §
26-57-214
.
(2)
(A)
A taxpayer that fails to report and remit the tobacco tax due on tobacco products obtained from any person other than a wholesaler that is licensed under §
26-57-214
shall be subject to the following penalties:
(i)
Five percent (5%) of the total tobacco tax due for the first offense;
(ii)
Twenty percent (20%) of the total tobacco tax due for the second offense; and
(iii)
Twenty-five percent (25%) of the total tobacco tax due for the third and any subsequent offenses.
(B)
In addition, the taxpayer's retail cigarette/tobacco permit shall be revoked for a period of ninety (90) days for the third and any subsequent offenses.
(3)
This subsection does not affect the provisions of §
26-57-228
.
(c)
As provided in §
26-57-244
, the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of untaxed tobacco products.
Amended by Act 2019, No. 910,§ 4203, eff. 7/1/2019.
Amended by Act 2015, No. 1119,§ 14, eff. 4/6/2015.
Amended by Act 2013, No. 631,§ 10, eff. 4/4/2013.
Acts 1997, No. 434, § 6; 1999, No. 1246, § 6; 2007, No. 817, § 8.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 11 - TAX ON TOBACCO PRODUCTS TO FUND BREAST CANCER CONTROL AND RESEARCH (§§ 26-57-1101 — 26-57-1108) › Section 26-57-1103 - Deposit of general revenues

Notwithstanding Acts 2001 (1st Ex. Sess.), No. 2, § 11, beginning July 1, 2005, twenty-nine percent (29%) of all moneys collected from the additional tax levied in §§
26-57-1101
and
26-57-1102
shall be deposited into the State Treasury as special revenue and distributed as follows:
(1)
Twenty-five percent (25%) shall be credited to the University of Arkansas Medical Center Fund;
(2)
Eight and one-third percent (81/3%) shall be credited to the Breast Cancer Control Fund;
(3)
Eight and one-third percent (81/3%) shall be credited to the Breast Cancer Research Fund;
(4)
Eight and one-third percent (81/3%) shall be credited to the Miscellaneous Agencies Fund Account for the Arkansas Prostate Cancer Foundation; and
(5)
Fifty percent (50%) shall be credited to the Aging and Adult Services Fund Account of the Department of Human Services Fund to be used to assist the Meals on Wheels Program.
Acts 1997, No. 434, § 9; 2001, No. 1669, § 33; 2001, No. 1698, § 2; 2005, No. 2219, § 1; 2007, No. 1236, § 17.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 11 - TAX ON TOBACCO PRODUCTS TO FUND BREAST CANCER CONTROL AND RESEARCH (§§ 26-57-1101 — 26-57-1108) › Section 26-57-1104 - Reporting and remittance

The additional taxes levied in §§
26-57-1101
and
26-57-1102
shall be reported and remitted in the same manner and at the same time as other taxes levied on cigarettes in the Arkansas Tobacco Products Tax Act of 1977, §
26-57-201
et seq.
Acts 1997, No. 434, § 10.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 11 - TAX ON TOBACCO PRODUCTS TO FUND BREAST CANCER CONTROL AND RESEARCH (§§ 26-57-1101 — 26-57-1108) › Section 26-57-1105 - Applicability

The tax levied in §§
26-57-1101
and
26-57-1102
shall be in effect on and after July 1, 1997, and shall apply to any inventory or stocks of cigarettes or tobacco products held by a wholesaler or retailer on that date.
Acts 1997, No. 434, § 11.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 11 - TAX ON TOBACCO PRODUCTS TO FUND BREAST CANCER CONTROL AND RESEARCH (§§ 26-57-1101 — 26-57-1108) › Section 26-57-1106 - Distribution of funds for breast cancer research and control - Allocation of moneys

(a)
All remaining moneys collected from the additional tax levied in §§
26-57-1101
and
26-57-1102
shall be deposited into the State Treasury as special revenues to be distributed as follows:
(1)
Twenty percent (20%) shall be credited to the Breast Cancer Research Fund, which is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State to be used exclusively for the purposes set forth in §
20-15-1303
; and
(2)
(A)
Eighty percent (80%) shall be credited to the Breast Cancer Control Fund, which is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State to be used exclusively for the purposes set forth in §
20-15-1304
and at the option of the Department of Health in an amount not to exceed the amount appropriated by the General Assembly for the purpose of cervical cancer control.
(B)
The Secretary of the Department of Health shall be the disbursing officer for the Breast Cancer Control Fund, and the Chancellor of the University of Arkansas for Medical Sciences shall be the disbursing officer for the Breast Cancer Research Fund.
(b)
The moneys in the Breast Cancer Research Fund are to be allocated to the Breast Cancer Research Program for the awarding of grants, chairs, and contracts to researchers for research with respect to the cause, cure, treatment, prevention, and earlier detection of breast cancer and for developing leadership in research in Arkansas.
(c)
(1)
The moneys in the Breast Cancer Control Fund for the control of breast cancer are to be allocated according to the recommendations of the Breast Cancer Control Advisory Board, which shall establish the scope of services of the program and programmatic priorities based on the analysis of available information.
(2)
The board shall also be responsible for developing eligibility criteria to be applied in evaluating requests for breast cancer control financial assistance from screened women who are found to be in need of diagnostic and treatment services.
(3)
The board shall also review contractual agreements for breast cancer control with providers who will be rendering services through the program.
Amended by Act 2019, No. 910,§ 5118, eff. 7/1/2019.
Acts 1997, No. 434, § 12; 2001, No. 1669, § 34; 2001, No. 1698, § 3.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 11 - TAX ON TOBACCO PRODUCTS TO FUND BREAST CANCER CONTROL AND RESEARCH (§§ 26-57-1101 — 26-57-1108) › Section 26-57-1107 - Rules

The Department of Finance and Administration is hereby authorized to promulgate rules as necessary to implement the tax provisions of this subchapter.
Amended by Act 2019, No. 315,§ 3038, eff. 7/24/2019.
Acts 1997, No. 434, § 13.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 11 - TAX ON TOBACCO PRODUCTS TO FUND BREAST CANCER CONTROL AND RESEARCH (§§ 26-57-1101 — 26-57-1108) › Section 26-57-1108 - Appropriation from general revenues - Additional tax not collected

The taxes levied by this subchapter shall not be collected during any fiscal year for which the General Assembly has appropriated at least eight hundred thousand dollars ($800,000) from general revenues to the Breast Cancer Research Fund and at least three million two hundred thousand dollars ($3,200,000) of general revenues to the Breast Cancer Control Fund and funded those appropriations in Category A of the Revenue Stabilization Law, §
19-5-101
et seq., for that fiscal year.
Acts 1997, No. 434, § 14; 2009, No. 655, § 95.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 12 - VENDING DEVICES DECAL ACT OF 1997 (§§ 26-57-1201 — 26-57-1217) › Section 26-57-1201 - Title

This subchapter shall be known and cited as the "Vending Devices Decal Act of 1997".
Acts 1997, No. 928, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 12 - VENDING DEVICES DECAL ACT OF 1997 (§§ 26-57-1201 — 26-57-1217) › Section 26-57-1202 - Administration of law

The provisions of this subchapter will be subject to the provisions of the Arkansas Tax Procedure Act, §
26-18-101
et seq., and the Independent Tax Appeals Commission Act, §
26-18-1101
et seq.
Amended by Act 2021, No. 593,§ 37, eff. 1/1/2023.
Amended by Act 2019, No. 910,§ 4204, eff. 7/1/2019.
Acts 1997, No. 928, § 2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 12 - VENDING DEVICES DECAL ACT OF 1997 (§§ 26-57-1201 — 26-57-1217) › Section 26-57-1205 - Requirements to obtain vending device decal

To obtain an annual or special vending device decal so as to be able to operate a vending device in this state, an applicant for the vending device decal shall comply with the following requirements. The applicant:
(1)
Must not be a convicted felon or a corporation whose president or principal shareholders are convicted felons; and
(2)
Must have obtained from the Secretary of the Department of Finance and Administration an Arkansas gross receipts tax permit.
Amended by Act 2019, No. 910,§ 4207, eff. 7/1/2019.
Acts 1997, No. 928, § 5.