Apply For State Tobacco Licenses!

26-57-263

Cigarette inputs -- Cigarette rolling machines.

(a)

(1) It is unlawful for a person to sell cigarettes or cigarette inputs to, or purchase cigarettes from, a person in another state if the sale or purchase would violate the law of the other state.

(2) A cigarette input sold, possessed, transported, caused to be transported, or purchased in violation of this section is contraband and is subject to seizure and forfeiture to the state.

(b)

(1) A person licensed, permitted, appointed, or commissioned under this subchapter and a person that directly or indirectly controls a person licensed, permitted, appointed, or commissioned under this subchapter shall not possess or otherwise utilize a cigarette rolling machine.

(2) A person that knowingly violates subdivision (b)(1) of this section shall be subject to the following civil penalties:

(A) The revocation or termination of any license, permit, appointment, or commission under this subchapter; and

(B)

(i) A civil penalty of up to fifty thousand dollars ($50,000) in any action brought by the Director of the Department of Finance and Administration, Arkansas Tobacco Control, or the Attorney General.

(ii) Civil penalties collected under this subdivision (b)(2)(B) shall be general revenues of the state.

(3) A person that violates subdivision (b)(1) of this section shall also be guilty of a criminal offense that is:

(A) A Class C felony if the tax value of any cigarettes produced by means of the cigarette rolling machine is one hundred dollars ($100) or more; or

(B) A Class A misdemeanor if the tax value of any cigarettes produced by means of the cigarette rolling machine is less than one hundred dollars ($100).

(4)

(A) This subsection (b) does not apply to cigarette rolling machines intended and designed for use by individual consumers who do not intend to offer the resulting product for resale.

(B) A cigarette rolling machine that has the capability to roll two hundred (200) cigarettes in less than fifteen (15) minutes is presumed to be for commercial use.

Some of Our Clients Say...

  • I need help keeping my license!
  • I don't know if I'm paying the right taxes!
  • I need help with a refund on my taxes!
  • I have questions about the tax laws for tobacco!
  • I have a tobacco tax audit!
  • I want to apply for state tobacco licenses!
Can you relate to any of these? Good News! 
We Can Help!
Our mission is to help you get the refund you deserve.

Contact Us Today!

  • Please enter your first name.
  • Please enter your last name.
  • Please enter your phone number.
    This isn't a valid phone number.
  • Please enter your email address.
    This isn't a valid email address.
  • Please make a selection.
  • Please enter a message.