Arkansas Code Title 26. Taxation § 26-57-212. Wholesalers and warehouses--Reports, payment of tax, and records

(a) Every permitted wholesaler and warehouse that handles, receives, stores, sells, and disposes of tobacco products, vapor products, alternative nicotine products, or e-liquid products in any manner in this state shall file a report with the Secretary of the Department of Finance and Administration on or before the fifteenth day of each month.

(b) The report required under subsection (a) of this section shall include:

(1) A statement of the tobacco products, vapor products, alternative nicotine products, and e-liquid products on hand at the beginning of the preceding month;

(2) The receipts and disbursements of tobacco products, vapor products, alternative nicotine products, and e-liquid products handled during the preceding month;  and

(3) Any other information about the purchases and sales as may be prescribed by the secretary.

(c) All taxes due for the preceding month shall be remitted to the secretary at the time the report required under subsection (a) of this section is filed.

(d)(1) Every wholesaler and warehouse shall permit personnel of the Department of Finance and Administration and auditors or agents of Arkansas Tobacco Control to enter into and to inspect their stock of tobacco products, vapor products, alternative nicotine products, and e-liquid products and all books, invoices, and any documents and records relating to receipts and disbursements of tobacco products, vapor products, alternative nicotine products, and e-liquid products.

(2) Auditors and agents shall not release to the Arkansas Tobacco Control Board or to the public any information identifying customers of the manufacturer, wholesaler, or warehouse except when necessary to notify the board of alleged violations of this subchapter.

(e)(1)(A) All purchases of tobacco products, vapor products, alternative nicotine products, e-liquid products, and cigarette papers for distribution within the State of Arkansas by a nonresident wholesaler shall be evidenced by a separate invoice from the seller correctly showing the date of purchase and the quantity of each of the articles purchased by the wholesaler for distribution within Arkansas.

(B) Such stock purchased for distribution within Arkansas shall be kept in an entirely separate part of the building, separate and apart from stock purchased for sale or distribution in another state.

(2) At the time of shipping or delivering tobacco products, vapor products, alternative nicotine products, e-liquid products, or cigarette papers into the State of Arkansas, a nonresident wholesaler shall make a true duplicate invoice of the transaction that shows full and complete details of the sale or delivery of those articles and shall retain the duplicate invoice subject to use and inspection by the Department of Finance and Administration and Arkansas Tobacco Control for a period of three (3) years.

(3) Nonresident wholesalers shall also keep a record of all tobacco products, vapor products, alternative nicotine products, e-liquid products, and cigarette papers purchased by them for distribution within the State of Arkansas, and all books, records, and memoranda pertaining to the purchase and sale of the tobacco products, vapor products, alternative nicotine products, e-liquid products, and cigarette papers shall be subject to inspection by the Department of Finance and Administration and Arkansas Tobacco Control.


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