A salesperson who sells, offers for sale, takes orders, and solicits for sale any tobacco products, vapor products, alternative nicotine products, or e-liquid products for immediate or future delivery to wholesalers or retailers of tobacco products, vapor products, alternative nicotine products, or e-liquid products in this state may do so only under the following restrictions:
(1) The salesperson shall secure a permit from the Director of Arkansas Tobacco Control;
(2) The salesperson may sell to or take orders for tobacco products, vapor products, alternative nicotine products, or e-liquid products from permitted wholesalers, provided that the tobacco products, vapor products, alternative nicotine products, or e-liquid products are consigned or delivered only to permitted manufacturers or permitted wholesalers; and
(3) The salesperson may sell to or take orders for tobacco products, vapor products, alternative nicotine products, or e-liquid products from permitted retailers, provided that the tobacco products, vapor products, alternative nicotine products, or e-liquid products shall be delivered to the retailer only by a permitted wholesaler.
Structure Arkansas Code
Chapter 57 - State Privilege Taxes
Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
§ 26-57-205. Enforcement of subchapter
§ 26-57-207. Privilege to do business
§ 26-57-208. Levy of tax — Rates of tax
§ 26-57-216. Permits — Number and location — Background check required
§ 26-57-221. Permits — Not transferable
§ 26-57-222. Permits — Duplicates
§ 26-57-231. Failure to allow inspection unlawful
§ 26-57-233. Salesperson — Restrictions — Violations
§ 26-57-238. Cigarette stamps — Refund on unsold, returned cigarettes
§ 26-57-239. Consumer to require stamps affixed in proper manner
§ 26-57-240. Counterfeiting of stamps unlawful — Penalty
§ 26-57-241. Reuse of containers unlawful — Penalty
§ 26-57-246. Possession of improperly handled products as prima facie evidence
§ 26-57-252. No bond for costs required
§ 26-57-267. Preemption for vapor products, alternative nicotine products, and e-liquid products