The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.
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.
The Director of the Department of Finance and Administration or the Director of Arkansas Tobacco Control may, in his discretion require common carriers transporting tobacco products to give a statement of all consignments of tobacco products showing date, point of origin, point of delivery, and to whom delivered. All common carriers shall permit their records relating to shipment or receipt of tobacco products to be examined by the Director of the Department of Finance and Administration, the Director of Arkansas Tobacco Control, or their agents.
Every wholesaler of tobacco products doing business at or from an established place of business located within this state and authorized to purchase untaxed tobacco products on an open account directly from manufacturers who have general distribution of tobacco products in Arkansas, and who sell to licensed retailers, are prohibited from transporting cigarettes to which stamps have been affixed outside the boundaries of the State of Arkansas for warehousing or reentry into this state, or both, for either sale or resale.
Additional information about licensing in Arkansas is available in the Operating Your Business section.
Arkansas does not have any specific age verification requirements for the shipping of tobacco products. However, Arkansas has specific age verification requirements for remote sales of an alternative nicotine or a cartridge or component of an alternative nicotine product. The federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.
Arkansas imposes excise or privilege taxes on tobacco products other than cigarettes that are offered for sale in the state. The taxes must be reported and paid by licensed wholesalers making the first sale in the state. 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.
There are no additional taxes on shipped tobacco products, except for cigarettes. Retailers and Wholesalers must pay all applicable taxes.