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Arkansas Code Title 26. Taxation § 26-57-209. Exemption from tax

Current as of March 28, 2024 | Updated by Findlaw Staff

(a) The following are not subject to the taxes imposed under § 26-57-208:

(1) Tobacco products sold to military departments of the United States or the state for resale on military bases within the state;

(2) Tobacco products sold and delivered to authorized purchasers outside the state for resale; and

(3) Cigarettes sold and delivered to other wholesalers permitted under this subchapter.

(b) A person permitted under this chapter that sells cigarettes to military departments of the United States or the state for resale on military bases under this section shall affix a tax-exempt stamp on the package, carton, or other container of cigarettes before transfer, shipment, or delivery.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-57-209. Exemption from tax - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-57-209/

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