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Arkansas Code Title 26. Taxation § 26-57-803. Additional taxes--Cities adjoining state lines

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

(a) In addition to the excise or privilege taxes levied under §§ 26-57-208 and 26-57-802, there is levied a tax of four dollars and seventy-five cents ($4.75) per one thousand (1,000) cigarettes sold in the state.

(b)(1) In addition to other taxes imposed by law, there is levied an additional excise or privilege tax on the first sale of tobacco products other than cigarettes at the rate of seven percent (7%) of the invoice price, before discounts.

(2) However, the excise or privilege tax levied under subdivision (b)(1) of this section is subject to the limitation stated in § 26-57-208(2)(B).

(3) As used in this subsection, “invoice price” means the same as defined in § 26-57-203.

(c)(1)(A) The taxes levied by this section shall be reported and paid by wholesalers that shall be licensed under § 26-57-214.

(B) However, unless a retailer has confirmed and establishes by clear and convincing evidence that the tax levied under this section has been paid previously on the tobacco products, the retailer is liable for reporting and paying these taxes when the retailer obtains tobacco products from a person other than a wholesaler licensed under § 26-57-214.

(2)(A) A taxpayer that fails to report and remit the tobacco tax due on tobacco products obtained from any person other than a wholesaler that is licensed under § 26-57-214 shall be subject to the following penalties:

(i) Five percent (5%) of the total tobacco tax due for the first offense;

(ii) Twenty percent (20%) of the total tobacco tax due for the second offense; and

(iii) Twenty-five percent (25%) of the total tobacco tax due for the third and any subsequent offenses.

(B) In addition, the taxpayer's retail cigarette/tobacco permit shall be revoked for a period of ninety (90) days for the third and any subsequent offenses.

(3) This subsection does not affect the provisions of § 26-57-228.

(d) As provided in § 26-57-244, the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of an untaxed tobacco product or unstamped cigarettes.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-57-803. Additional taxes--Cities adjoining state lines - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-57-803/

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