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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-219 - Permits - Annual privilege fees

(a)
The annual privilege fee for each permit authorized by §
26-57-215
is established as follows:
(1)
Wholesale Permit (Tobacco Products, Vapor Products, Alternative Nicotine Products, or E-liquid Products) ............... $1,000
(2)
Vendor Permit ............... $100
(3)
Vending Machine Permit (per machine) ............... $10.00
(4)
Retail Permit (Tobacco Products, Vapor Products, Alternative Nicotine Products, or E-liquid Products) ............... $100
(5)
Retail Vapor Product and E-liquid Product Only Permit ............... $50.00
(6)
Wholesaler's Salesperson Permit ............... $25.00
(7)
Manufacturer's Salesperson Permit ............... $25.00
(8)
Manufacturer Cigarette Only Permit ............... $500
(9)
(A)
Manufacturer Tobacco Products and Alternative Nicotine Products Only Permit ............... $500
(B)
Notwithstanding subdivision (a)(9)(A) of this section, manufacturers or importers who deal solely in cigars may submit a copy of their current federal tobacco import license or federal tobacco manufacturers' license to Arkansas Tobacco Control when applying for a Manufacturer Tobacco Products and Alternative Nicotine Products Only Permit to receive the permit at no cost.
(10)
Manufacturer Vapor Product and E-liquid Product Only Permit ............... $500
(11)
Vapor Product and E-liquid Product Exclusive Permit (Manufacturer, Wholesaler, and Retailer) ............... $1,000
(b)
(1)
All permits issued under this subchapter expire on June 30 following the effective date of issuance.
(2)
(A)
Upon the failure to timely renew a permit issued under this subchapter, a late fee of two (2) times the amount of the permit fee in question shall be owed in addition to the annual privilege fee for the permit.
(B)
An expired permit that is not renewed before September 1 following the expiration of the permit shall not be renewed, and the holder of the expired permit shall submit an application for a new permit.
(3)
A permit shall not be issued to the applicant until the late fee and the permit fee have been paid.
(c)
A permit issued under this subchapter shall not be renewed for a permit holder who is delinquent more than ninety (90) days on a privilege fee, tax relating to the sale or dispensing of tobacco products, vapor products, alternative nicotine products, or e-liquid products, or any other state and local tax due the Secretary of the Department of Finance and Administration.
(d)
A person who is delinquent more than ninety (90) days on a state or local tax may not renew or obtain a permit issued under this subchapter except upon certification that the permit holder has entered into a repayment agreement with the Department of Finance and Administration and is current on the payments.
(e)
A permit holder who has unpaid fees, civil penalties, or an unserved permit suspension may not transfer, sell, or give tobacco product, vapor product, alternative nicotine product, or e-liquid product inventory of the business associated with the permit to a third party until all fees and civil penalties are paid in full and all suspensions are completed successfully, nor shall any third party be issued a new permit for the business location.
Amended by Act 2019, No. 1071,§ 13, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4117, eff. 7/1/2019.
Amended by Act 2015, No. 1235,§ 5, eff. 5/1/2015.
Amended by Act 2013, No. 1273,§ 18, eff. 8/16/2013.
Acts 1977, No. 546, § 5; 1979, No. 911, § 6; A.S.A. 1947, § 84-4505; Acts 1997, No. 1337, § 13; 1997, No. 1359, § 22; 1999, No. 1591, §§ 6, 7; 2001, No. 1368, § 2.