No person may deal with, deliver, or cause to be delivered to a retailer or consumer or otherwise do business in tobacco products in Arkansas without having first registered with and obtained a permit from the Director of Arkansas Tobacco Control. Separate permits must be obtained for each place of business.
Every retailer of tobacco products other than cigarettes must obtain a Retail Tobacco Permit for each place of business by submitting a Retail Cigarette and Tobacco Permit Application (Form ATC-RI) and a fee based on the following schedule:
For retailers whose weekly gross tobacco sales are less than $5,000, fees are $20.
For retailers whose weekly gross tobacco sales are between $5,000 and $15,000, fees are $30.
For retailers whose weekly gross tobacco sales are in excess of $15,000, fees are $50.
Every wholesaler of tobacco products other than cigarettes must obtain a Wholesale Tobacco Permit for each place of business by submitting an Application for Wholesale Tobacco Permit (Form ATC-W2), an Affidavit by Applicant for Wholesalers Tobacco Products Permit (Form ATC-W4), and a $500 fee.
All new tobacco businesses in Arkansas must also register with the Department of Finance and Administration to file and pay the tobacco taxes by submitting the Combined Business Tax Registration (Form AR-1R). New businesses can register online through the Arkansas Taxpayer Access Point at https://atap.arkansas.gov/_/ (click on “New Business Registration”).
On or before the 15th day of each month, every wholesaler must file an Other Tobacco Products Excise Tax Return (Form OTP-1) and Schedule A, along with payment for taxes due. These forms are required to be filed monthly, even if no activity occurred. Retailers who purchase tobacco products directly from a manufacturer or from an unlicensed wholesaler and consumers who purchase untaxed tobacco products from outside the state are also liable for the tax. Form OTP-1 and Schedule A can be filed online through the Arkansas Taxpayer Access Point at https://atap.arkansas.gov/_/.
The following establishments may allow both smoking and drinking within their establishments, subject to conditions:
All restaurants and bars licensed by the State of Arkansas that prohibit at all times all persons under 21 years of age from entering the premises, if secondhand smoke does not infiltrate into areas in which smoking is prohibited