Shown verbatim: the complete text as captured from the official PDF posted by the Arkansas General Assembly, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
Stricken language would be deleted from and underlined language would be added to present law.
1 State of Arkansas A Bill
2 95th General Assembly
3 Regular Session, 2025 SENATE BILL 494
4
5 By: Senator J. Bryant
6 By: Representative Eaton
7
8 For An Act To Be Entitled
9 AN ACT TO AMEND THE PERMITS AND ANNUAL PRIVILEGE FEES
10 UNDER THE ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977;
11 TO REDUCE THE NUMBER AND TYPES OF PERMITS ISSUED BY
12 ARKANSAS TOBACCO CONTROL; TO CONSOLIDATE SEVERAL
13 PERMITS INTO A SINGLE PERMIT UNDER THE ARKANSAS
14 TOBACCO PRODUCTS TAX ACT OF 1977; AND FOR OTHER
15 PURPOSES.
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17
18 Subtitle
19 TO REDUCE THE NUMBER AND TYPES OF
20 PERMITS ISSUED BY ARKANSAS TOBACCO
21 CONTROL; AND TO CONSOLIDATE SEVERAL
22 PERMITS INTO A SINGLE PERMIT UNDER THE
23 ARKANSAS TOBACCO PRODUCTS TAX ACT OF
24 1977.
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26 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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28 SECTION 1. Arkansas Code � 26-57-219(a), concerning permits and annual
29 privilege fees under the Arkansas Tobacco Products Tax Act of 1977, is
30 amended to read as follows:
31 (a) The annual privilege fee for each permit authorized by � 26-57-215
32 is established as follows:
33 (1) Wholesale Permit (Tobacco Products, Vapor Products,
34 Alternative Nicotine Products, or E-liquid Products) ................. $1,000
35 (2) Vendor Permit ......................................... $100
36 (3) Vending Machine Permit (per machine) ................ $10.00
*JLL138* 03/17/2025 5:24:34 PM JLL138
SB494
1 (4) Retail Permit (Tobacco Products, Vapor Products, Alternative
2 Nicotine Products, or E-liquid Products) ............................... $100
3 (5) Retail Vapor Product and E-liquid Product Only Permit
4 ...................................................................... $50.00
5 (6) Wholesaler's Salesperson Permit ..................... $25.00
6 (7) Manufacturer's Salesperson Permit ................... $25.00
7 (8) Manufacturer Cigarette Only Permit .................... $500
8 (9)(A) Manufacturer Tobacco Products, and Vapor Products,
9 Alternative Nicotine Products, or E-liquid Products Only Permit ........ $500
10 (B) Notwithstanding subdivision (a)(9)(A) (a)(8)(A) of
11 this section, manufacturers or importers who deal solely in cigars may submit
12 a copy of their current federal tobacco import license or federal tobacco
13 manufacturers' license to Arkansas Tobacco Control when applying for a
14 Manufacturer Tobacco Products, and Vapor Products, Alternative Nicotine
15 Products, or E-liquid Products Only Permit to receive the permit at no cost.
16 (10) Manufacturer Vapor Product and E-liquid Product Only Permit
17 ........................................................................ $500
18 (11) Vapor Product and E-liquid Product Exclusive Permit
19 (Manufacturer, Wholesaler, and Retailer) ............................. $1,000
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2 03/17/2025 5:24:34 PM JLL138Every fact on this page links to its source, starting with the official bill record.