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

(a) 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.

(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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