Arkansas Code Title 4. Business and Commercial Law § 4-75-707. Permit requirement

(a) A person shall not engage in or conduct the business of purchasing for resale or selling cigarettes without having first obtained the appropriate permit for that purpose.

(b) All permits for the purchasing for resale or the sale of cigarettes shall be issued by the Director of Arkansas Tobacco Control, who shall make rules respecting applications for and issuance of permits under this section.

(c) A wholesaler or retailer who sells or intends to sell cigarettes at one (1) or more places of business shall be required to obtain a separate permit for each place of business.

(d) A person permitted only as a wholesaler shall not operate as a retailer unless the appropriate permit is first secured, and a person permitted only as a retailer shall not operate as a wholesaler unless the appropriate permit is first secured.