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Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-17

Ark. Code Ann. § 26-57-209: Exemption from tax

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Where this section sits in the code
  1. AR Code
  2. Title 26
  3. Chapter 57
  4. Subchapter 2

(a) The following are not subject to the taxes imposed under § 26-57-208 : (1) Tobacco products sold to military departments of the United States or the state for resale on military bases within the state; (2) Tobacco products sold and delivered to authorized purchasers outside the state for resale; and (3) Cigarettes sold and delivered to other wholesalers permitted under this subchapter. (b) A person permitted under this chapter that sells cigarettes to military departments of the United States or the state for resale on military bases under this section shall affix a tax-exempt stamp on the package, carton, or other container of cigarettes before transfer, shipment, or delivery. Amended by Act 2019, No. 1071,§ 10, eff. 7/24/2019. Amended by Act 2015, No. 1119,§ 7, eff. 4/6/2015. Acts 1977, No. 546, § 7; 1979, No. 911, § 8; A.S.A. 1947, § 84-4507; Acts 2011, No. 836, § 3.

(a) The following are not subject to the taxes imposed under § 26-57-208 : (1) Tobacco products sold to military departments of the United States or the state for resale on military bases within the state; (2) Tobacco products sold and delivered to authorized purchasers outside the state for resale; and (3) Cigarettes sold and delivered to other wholesalers permitted under this subchapter.

(1) Tobacco products sold to military departments of the United States or the state for resale on military bases within the state;

(2) Tobacco products sold and delivered to authorized purchasers outside the state for resale; and

(3) Cigarettes sold and delivered to other wholesalers permitted under this subchapter.

(b) A person permitted under this chapter that sells cigarettes to military departments of the United States or the state for resale on military bases under this section shall affix a tax-exempt stamp on the package, carton, or other container of cigarettes before transfer, shipment, or delivery.

Collected 2026-09-17T21:35:43Z. Source file · JSON

Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License

Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source

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