{"data":{"id":"us-ar/ark.-code-ann.-26-57-1001","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-57-1001","heading":"Definitions","body":"As used in this subchapter: (1) \"Secretary\" means the Secretary of the Department of Finance and Administration or his or her authorized agents; (2) \"Person\" means any individual, partnership, corporation, limited liability corporation, association, organization, or nonprofit corporation, and any county or municipal subdivision of this state; (3) (A) \"Vending device\" means any machine or manual device which dispenses tangible personal property after a coin or thing of value is inserted. (B) \"Vending device\" does not include devices used exclusively for the purpose of selling cigarettes, newspapers, magazines, or postage stamps; and (4) \"Vending device operator\" means any person who sells tangible personal property through vending devices and who elects to pay the taxes imposed by § 26-57-1002 . Amended by Act 2019, No. 910,§ 4197, eff. 7/1/2019. Acts 1995, No. 934, § 1.\n\nAs used in this subchapter:\n\n(1) \"Secretary\" means the Secretary of the Department of Finance and Administration or his or her authorized agents;\n\n(2) \"Person\" means any individual, partnership, corporation, limited liability corporation, association, organization, or nonprofit corporation, and any county or municipal subdivision of this state;\n\n(3) (A) \"Vending device\" means any machine or manual device which dispenses tangible personal property after a coin or thing of value is inserted. (B) \"Vending device\" does not include devices used exclusively for the purpose of selling cigarettes, newspapers, magazines, or postage stamps; and\n\n(A) \"Vending device\" means any machine or manual device which dispenses tangible personal property after a coin or thing of value is inserted.\n\n(B) \"Vending device\" does not include devices used exclusively for the purpose of selling cigarettes, newspapers, magazines, or postage stamps; and\n\n(4) \"Vending device operator\" means any person who sells tangible personal property through vending devices and who elects to pay the taxes imposed by § 26-57-1002 .","path":["AR Code","Title 26","Chapter 57","Subchapter 10"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"c7b7b1e1eab4ec2910a01f830ad359171f6334351db541da140f3adbe68f0abd","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-56-804","next":"us-ar/ark.-code-ann.-26-57-1002"},"notice":"GroundRules: Original legal text. Not legal advice."}