The excise tax is reported and paid by 1) licensed wholesalers, distributors, and retailers making the first sale in the State of Arkansas or 2) Arkansas consumers who purchase untaxed cigarette rolling papers. In the absence of Arkansas excise tax being paid on the cigarette rolling papers, the purchaser is required to self-report the tax due. The tax rate is $0.25 per package.
Applicable Statutes: AR Code Ann. §26-57-801 et seq.