IPCPR Legislative | Operating Your Business in Arkansas

Operating Your Business in Arkansas

arkansas

Operating Your Business in Arkansas

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.

 

Ark. Code § 26-57-214: Registration and licensing required prior to doing 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.

 

Ark. Code § 26-57-215(b)(4): Permits and licenses; types
Ark. Code § 26-57-219(a)(5): Permits and licenses; annual privilege tax

 

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.

 

Ark. Code § 26-57-215(b)(2): Permits and licenses; types
Ark. Code § 26-57-219(a)(2): Permits and licenses; annual privilege tax

 

All tobacco permits expire each year on June 30th and must be renewed online through the Arkansas Tobacco Control Permit and Fine Payment System at https://www.ark.org/atcb_permitrenewals/.

 

Ark. Code § 26-57-219(b): Permits and licenses; annual privilege tax

 

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/_/.

 

Ark. Code § 26-57-211: Wholesaler to pay taxes; reports and remittance of tax

 

The following establishments may allow both smoking and drinking within their establishments, subject to conditions:

 

Ark. Code § 20-27-1805: Exemptions

 

Localities may require additional business licenses.

Arkansas Tobacco Control: Forms
http://www.atc.ar.gov/forms/Pages/default.aspx

 

Form ATC-RI: Retail Cigarette and Tobacco Permit Application
http://www.atc.ar.gov/forms/Documents/retailCigarettePermitApplicationInstructions.pdf

 

Form ATC-W2: Application for Wholesale Tobacco Permit
http://www.atc.ar.gov/forms/Documents/wholeSaleTobaccoPermitApplication.pdf

Instructions to Obtain a Wholesale Cigarette or Tobacco Permit
http://www.atc.ar.gov/forms/Documents/WAI.pdf

 

Form ATC-W4: Affidavit by Applicant for Wholesalers Tobacco Products Permit
http://www.atc.ar.gov/forms/Documents/wholeSaleTobaccoAffidavit.pdf

 

Arkansas Department of Finance and Administration: Registration Forms
http://www.dfa.arkansas.gov/offices/exciseTax/MiscTax/Pages/registrationForms.aspx

Form AR-1R: Combined Business Tax Registration
http://www.dfa.arkansas.gov/atap/Documents/ar1r.pdf

 

Form AR-1R: Combined Business Tax Registration Instructions
http://www.dfa.arkansas.gov/atap/Documents/ar1rinstructions.pdf

 

Form OTP-1: Other Tobacco Products Excise Tax Return Information and Instructions
http://www.dfa.arkansas.gov/offices/exciseTax/MiscTax/Documents/OTPReturnInstructions.pdf

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