Wholesalers, warehousemen -- Reports, payment of tax, and records.
(1) Every licensed wholesaler and warehouse that handles, receives, stores,
sells, and disposes of tobacco products in any manner in this state shall
file a report with the Director of the Department of Finance and Administration
on or before the fifteenth day of each month.
(2) Retailers shall be liable for reporting and paying these taxes when a
retailer purchases tobacco products directly from a manufacturer or from
a wholesaler or distributor not licensed pursuant to
(A) Any taxpayer who fails to report and remit the tobacco tax due on tobacco
products purchased from manufacturers, distributors, or wholesalers who
are not 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 permit, or retail tobacco
permit, or both, shall be revoked for a period of ninety (90) days for
the third and any subsequent offenses.
(4) The provisions of this subsection shall not affect the provisions of
(b) The report shall include:
(1) A statement of the tobacco products on hand at the beginning of the preceding month;
(2) The receipts and disbursements of tobacco products handled during the
preceding month; and
(3) Any other information about the purchases and sales as may be prescribed
by the director.
(c) All taxes due for the preceding month shall be remitted to the director
at the time the report is filed.
(1) Every wholesaler and warehouse shall permit personnel of the Department
of Finance and Administration and auditors or agents of Arkansas Tobacco
Control to enter into and to inspect their stock of tobacco products and
all books, invoices, and any documents and records relating to receipts
and disbursements of tobacco products.
(2) Auditors and agents shall not release to the Arkansas Tobacco Control
Board or to the public any information identifying customers of the manufacturer,
wholesaler, or warehouse except when necessary to notify the board of
alleged violations of this subchapter.
(A) All purchases of cigars, cigarettes, cigarette papers, smoking tobacco,
and other tobacco products for distribution within the State of Arkansas
by a nonresident tobacco products wholesaler shall be evidenced by a separate
invoice from the seller correctly showing the date of purchase and the
quantity of each of the articles purchased by the wholesaler for distribution
(B) Such stock purchased for distribution within Arkansas shall be kept in
an entirely separate part of the building, separate and apart from stock
purchased for sale or distribution in another state.
(2) At the time of shipping or delivering any cigars, cigarettes, cigarette
papers, smoking tobaccos, or other tobacco into the State of Arkansas,
a nonresident tobacco products wholesaler shall make a true duplicate
invoice of the transaction that shows full and complete details of the
sale or delivery of those articles and shall retain the duplicate invoice
subject to use and inspection by the department and Arkansas Tobacco Control
for a period of three (3) years.
(3) Nonresident tobacco wholesalers shall also keep a record of all cigarettes,
cigarette papers, cigars, smoking tobaccos, and other tobacco products
purchased by them for distribution within the State of Arkansas, and all
books, records, and memoranda pertaining to the purchase and sale of the
products shall be subject to inspection by the department and the board.