The excise tax is reported and paid by 1) licensed wholesalers or distributors making the first sale in the State of Arkansas or 2) Arkansas consumers who purchase unstamped cigarettes. The tax payment is evidenced by a cigarette tax stamp affixed by a licensed wholesaler to each cigarette pack sold. In the absence of an Arkansas tax stamp, a consumer is required to self-report the tax due. The tax rate is: $57.50 per 1000 cigarettes or $11.50 per carton or $1.15 per pack.

Applicable Statutes: AR Code Ann. §26-57-201 et seq., §26-57-801 et seq., and §26-57-1101 et seq.

 DFA Rule(s)