Arkansas Code Title 4. Business and Commercial Law § 4-75-708. Sales at less than cost, rebates, concessions, etc.--Penalty

(b)(1) It is unlawful for any wholesaler, retailer, or salesperson to offer a rebate in price, to give a rebate in price, to offer a concession of any kind, or to give a concession of any kind or nature whatsoever in connection with the sale of cigarettes with intent to injure competitors or destroy or substantially lessen competition.

(2) However, it is not unlawful under this section for a wholesaler to give a rebate if the rebate is paid by check or electronic direct deposit and does not result in a sale at less than the cost to the wholesaler according to § 4-75-702(5)(A), less discounts that are received by the wholesaler from the manufacturer.

(1) The advertisement, offer for sale, or sale of cigarettes by any wholesaler, retailer, or salesperson at less than cost to him or her;

(2) Any offer of a rebate in price or the giving of a rebate in price or an offer of a concession or the giving of a concession of any kind in connection with the sale of cigarettes; or

(3) Inducing or attempting to induce or procuring or attempting to procure the purchase of cigarettes at a price less than cost to the wholesaler or the retailer.