Arkansas Code Title 26. Taxation § 26-57-234. Retailers and vendors--Restrictions--Violations

(1) Retailers and vendors shall not possess, place in their stock, have on their premises, sell, or otherwise dispose of any cigarettes to which stamps denoting the tax due on the cigarettes have not been affixed;

(2) Retailers and vendors shall require that properly cancelled stamps are affixed to all cigarettes purchased or otherwise received or accepted by them before they purchase or otherwise become the owner or possessor of the cigarettes;

(3) Retailers and vendors shall require from the wholesaler at the time of each purchase or receipt of cigarettes an invoice showing the quantity, kind, and price of the cigarettes and the stamps required to show that the tax has been paid and the date of sale or delivery;

(5) The secretary or the director may require retailer reports covering receipts and sales of tobacco products, vapor products, alternative nicotine products, and e-liquid products monthly or for any other period; and

(6) The retailer shall permit the department and Arkansas Tobacco Control or any peace officer acting under their direction to inspect the retailer's inventory of merchandise, documents, records, and premises, including any room or building used in connection with the retailer's business.