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Arkansas Code Title 26. Taxation § 26-57-214. Registration and permitting required before doing business

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

(a)(1) Except as stated in subdivision (a)(2) of this section, a person shall not deal with, deliver or cause to be delivered to a retailer or consumer, or otherwise do business in tobacco products, vapor products, alternative nicotine products, or e-liquid products in this state without first registering with the Director of Arkansas Tobacco Control and obtaining a permit for that purpose.

(2) A person purchasing an existing permitted retail location may, with the permission of the seller and Arkansas Tobacco Control, operate under the selling owner's permit for no more than thirty (30) days from the date of the sale.

(b) All permits shall be issued by the director.

(c) A manufacturer, wholesaler, vendor, or retailer who intends to sell tobacco products, vapor products, alternative nicotine products, or e-liquid products at or from one (1) or more places of business owned, rented, or leased by it shall obtain a separate permit for each place of business.

(d)(1) A person permitted as a wholesaler shall not operate as a retailer unless a retailer's permit is first secured.

(2) A person permitted as a retailer shall not operate as a wholesaler unless a wholesaler's permit is first secured.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-57-214. Registration and permitting required before doing business - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-57-214.html

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