Ark. Code Ann. § 26-57-801: Excise tax

(a) Every person required by the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., to pay the excise tax on tobacco products and every other person selling cigarette paper at wholesale within this state shall also pay an excise tax on the sale of cigarette paper.

(b) The tax shall be in the amount of twenty-five cents (25¢) per package of approximately thirty-two (32) sheets.

(c) The tax shall be remitted to the Secretary of the Department of Finance and Administration at the same time and in the same manner as prescribed by the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.

(d) The secretary shall promulgate such rules as the secretary deems necessary for the implementation of this section.