Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.95-002 - Emergency Regulation 1995-5 Miscellaneous Tax -Unfair Cigarette Sales

Current through Register Vol. 49, No. 6, June, 2024
Pursuant to the authority granted by Section 12 of Act 101 of
				1951, the Director of the Department of Finance and Administration does hereby
				promulgate the following regulation for the enforcement and administration of
				Act 101 of 1951.
(a) EFFECTIVE DATE.
			 This Regulation shall be effective November 6, 1995.
(b) DEFINITIONS. For the purpose of this
			 Regulation, the following definitions apply:
(1) "Person" means and includes any
			 individual, firm, association, company, partnership, corporation, joint-stock
			 company, club, agency, syndicate, the State of Arkansas, county, municipal
			 corporation, or other political subdivision of this state, receiver, trustee,
			 fiduciary or trade association;
(2)
			 "Cigarettes" means and includes any roll for smoking made wholly or in part of
			 tobacco, irrespective of six or shape and whether or not the tobacco is
			 flavored, adulterated, or mixed with any other ingredient, the wrapper or cover
			 of which is made of paper or any other substance or material, except
			 tobacco.
(3) "Wholesaler" means and
			 includes (i) any person who brings or causes to be brought into Arkansas
			 unstamped cigarettes purchased directly from a manufacturer and who sells at
			 least 75% of such cigarettes to retailers or other wholesalers; (ii) any person
			 who retails cigarettes to consumers and purchasers at least 75% of such
			 cigarettes directly from a manufacturer; (iii) any person who purchases
			 cigarettes, at least 75% of which purchases are for resale to other retailers
			 in Arkansas, from another person who purchases directly from a manufacturer;
			 and (iv) any person who operates at least thirty (30) cigarette vending
			 machines and who acquires cigarettes solely for the purpose of resale in such
			 vending machines.
(4) "Retailer"
			 means and includes (i) any person or persons engaged in the business of
			 reselling cigarettes in Arkansas, except as otherwise defined in this
			 Regulation; and (ii) any person placing a cigarette vending machine at any
			 location, except as otherwise defined in this Regulation.
(5) "Sale" or 'Sell" means and includes any
			 transfer for consideration, exchange, barter, gift, offer for sale,
			 advertisement for sale, solicitation of any order, and distribution in any
			 manner.
(6) "Basic cost" means the
			 lower of the invoice cost or replacement cost of cigarettes, less all trade
			 discounts, except cash discounts, plus the face value of tax stamps. Said basic
			 cost will be determined as of a date within thirty(30) days prior to sale and
			 in accordance with the quantity last purchased by the wholesaler or
			 retailer.
(7) "Rebate" means and
			 includes the return "of any part of a payment or the reduction of any
			 payment.
(8) "Concession" means and
			 includes any inducement, promise, payment, gift or inventive given or
			 offered.
(9) "Combination sale"
			 means and includes every sale of two (2) or more items of property at a single
			 price where at least one (1) of such items is cigarettes.